Landfill

Landfill tax

The Landfill Tax Regulations 1996 was introduced by the Central Government on 1st October 1996. The objectives of the tax are to encourage waste producers to:

• minimise the volume of waste generated
• reduce the amount deposited in landfills
• encourage recycling

The Landfill Tax was applied to non-domestic waste going to landfill, levied at the point of disposal, i.e. the landfill site. The Government is increasing the landfill tax escalator so that the standard rate of tax will increase by £8 per year from 2008 until at least 2010/2011 to give greater financial incentives to businesses to reduce, re-use and recycle waste (from £24 now to £48 in 2010).

The following external link goes to the Landfill Tax Regulations 1996 on the Office of Public Sector Information website
www.opsi.gov.uk/si/si1996/Uksi_19961527_en_1.htm