Landfill tax
The 1996 Finance Act introduced a tax on waste disposal on all landfill sites registered in the UK. Exemption provisions for waste from contaminated land was phased out in April 2012.
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.
See also: Our waste, our resources: a strategy for England.
[edit] Related articles on Designing Buildings Wiki
- Aggregates levy.
- BRE SMARTWaste.
- BREEAM Construction waste management.
- Brownfield land.
- Construction waste.
- Contaminated land.
- Deleterious materials.
- Demolition.
- Disposal.
- Energy from waste.
- Environmental Protection Act.
- Green belt.
- Our waste, our resources: a strategy for England.
- Masterplanning.
- National Planning Policy Framework
[edit] External references
Featured articles and news
How can it benefit the built environment?
The benefits of early contractor involvement.
Why it is so important for health and wellbeing.
A highly effective method of managing supply chains.
How it can benefit construction.
Free guide to commissioning for site managers published by NHBC and BSRIA.
Resolving quickly to minimise delay and costs.
Tackling domestic abuse.
Disallowed costs vs. defined costs. Which is which?
Coping with the loss of local authority conservation services.
The cost of poor housing in Wales
Remedial works could save the NHS £95 million a year.