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22 April 2009
In light of changes in environmental protection legislation and waste management industry practices, it has now become timely to review and update aspects of landfill tax legislation that underpins the administrative arrangements of the tax. In light of the changes mentioned, the Government is seeking to modernise the following two key aspects of landfill tax:
The consultation is aimed at ensuring the continued soundness of the administrative and legislative arrangements on which the tax is based. This will ensure the tax is robust and well placed to continue to make an important contribution to achieving environmental policy objectives.
The consultation closed on 24 July 2009. A total of 105 responses were received.
A summary of consultation responses including a list of organisations who responded is available below.
Individual responses to the consultation have also been published, except where confidentiality was requested. Six responses requested confidentiality and have therefore been excluded.
Modernising landfill tax legislation document is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.