In:
Environmental Law Review, SAGE Publications, Vol. 2, No. 3 ( 2000-08), p. 150-176
Abstract:
The UK landfill tax has been operating since October 1996 and it is now possible to evaluate its initial impact with some certainty. It was introduced as an economic measure to discourage the use of landfill as a waste management option and to encourage a more sustainable approach in which less waste is produced and more waste is reused or recycled. A tax credit scheme was also introduced in order that a proportion of the money raised by the tax could be directed to environmental bodies to be used for approved environmental projects. Those involved in waste management, including the UK government, the landfill operators, the local authorities and the environmental bodies, have varying perceptions as to the extent to which the tax and the credit scheme is successful and the way in which it might be improved. Recent surveys of national and regional environmental organisations and landfill operators, along with the evidence given to an Environment Committee on the operation of the landfill tax, indicate that there is much to be learnt from the tax's first three years of operation and that a number of amendments will need to be made if the tax is successfully to achieve its purpose. The UK government will also need to make clear its future plans for the tax and the place of the measure in its overall policy.
Type of Medium:
Online Resource
ISSN:
1461-4529
,
1740-5564
DOI:
10.1177/146145290000200303
Language:
English
Publisher:
SAGE Publications
Publication Date:
2000
detail.hit.zdb_id:
2127817-9
SSG:
2
SSG:
25
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