Debt and return pursuit - Landfill Tax (LT): what is Landfill Tax?
Landfill Tax (LT) was introduced in 1996 because the government felt that it was important that disposal costs reflect some of the environmental impact of landfill, such as the damage caused by the generation of methane (which contributes to global warming), pollution of ground water and the nuisance to local residents caused by litter, noise, smell etc. There is substantial scope for businesses to adopt better waste management practices and the tax provides further incentives for them to do so. It compliments and reinforces the general approach and policies of the government for sustainable waste management, set out in the Governments Waste Strategy.
Landfill Tax is under the collection and management of the Commissioners for Revenue and Customs (section 5(1) (b) of the Commissioners for Revenue and Customs Act 2005).
Registered operators of landfill sites range from local authorities and national waste-disposal companies to farmers and private individuals.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Guidance on Landfill Tax is in X-55 Landfill Tax.