Finance Act and Landfill Tax Regulations 1996
The Finance Act 1996 contains the primary law on the Landfill Tax. It established a system of taxation on wastes disposed of to landfill in order to promote a more sustainable approach to waste management.
Regulations:
Landfill Tax Regulations 1996
Landfill Tax (Qualifying Material) Order 1996
The rate of landfill tax has been steadily incresing for active waste. Gordon Brown announced in the March 2007 Budget that the standard rate of landfill tax would be increased from its previous rate of £21 per tonne to £24 per tonne with effect from 1 April 2007. There will also be a further increase to £32 per tonne as well as an increase from £2 to £2.50 for landfill tax applying to inert or inactive waste with effect from 1 April 2008.
Some of this increased landfill tax has been used to fund support to business through MAP in Wales
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