Contaminated material is taxed at £64 per tonne (September 2012) and this rate is set to increase each year by £8 per tonne until a ceiling or £80 per tonne is reached.
The current rate for inert or inactive waste is £2.50 per tonne. In 2012 HMRC introduced new subsidiary guidance Revenue & Customs Brief 15/12 more closely defining inactive waste qualifying for the lower rate.
Bodies concerned with the environment can claim credits equivalent to a 6.2% discount.
 Related articles on Designing Buildings Wiki
- BRE SMARTWaste.
- Brownfield land.
- Contaminated land.
- Deleterious materials.
- Green belt.
- National Planning Policy Framework
 External references
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