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UK landfill tax was introduced in 1996 with a standard rate for active wastes and a lower rate for less polluting or inactive wastes. In the 2007 Budget the then Chancellor announced the present standard rate escalator period would start in April 2008. Under this escalator, between 2008 and 2014 the standard rate increased by £8 per tonne per year.
In October 2013, Databuild was commissioned by HM Revenue and Customs (HMRC) to conduct qualitative research with businesses, investors and local authorities to explore the drivers of behaviour change and innovation in the waste management industry, and the role of the landfill tax in this.