Commentary

V20.101 Introduction

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.101 Introduction

Part V20 Landfill tax | Commentary

Introduction to landfill tax (excluding sites in Scotland after 1 April 2015 and Wales after 1 April 2018)

V20.101 Introduction

Landfill tax was introduced in the November 1994 Budget with two principal objectives1:

'(a)     to ensure that landfill waste disposal is properly priced, which will promote greater efficiency in the waste management market and in the economy as a whole;

(b)     to apply the 'polluter pays' principle and promote a more sustainable approach to waste management in which we produce less waste and reuse or recover more value from more waste.'

Since the tax came into force on 1 October 1996, the waste management industry has undergone considerable change. Research into alternative, sustainable waste management techniques has resulted in an increase in composting and recycling, as well as in incineration. In addition, material from contaminated land can now often be treated in-situ, rather than resorting to disposal at landfill. These advancements have been encouraged by a

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