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.
- Energy from waste.
- Green belt.
- National Planning Policy Framework
 External references
Featured articles and news
RSHP unveil their involvement in a boundary crossing which will provide a new entry point into Hong Kong.
With PFI currently under the spotlight due to Carillion, this introductory article explains what they are.
Estimates suggest that up to 30,000 small firms could be at risk of non-payment as a result of Carillion's collapse.
Sir Oliver Letwin to lead an independent review into the delays in the delivery of housing.
As Carillion collapses, read our article explaining insolvency in the construction industry.
43,000 jobs at risk as Carillion declares insolvency..
1961 saw the publication of three important books about urban design that remain relevant today.
Next week the planning fee increases by 20% and new fees are introduced.
How the transformative power of BIM and other digital technologies can be used to gain a competitive edge.
Relevant events and relevant matters are terms used in some contracts, but knowing the differences is important.
Government release statistics showing how many people are now on the property ladder due to Help to Buy schemes.