Morris, J. R., Adams, K. T., Phillips, P. S. and Sinclair, J. M. (2000) Landfill Tax and the environmental body or Landfill Tax Credit Scheme in East Anglia. Environmental and Waste Management. 3(3), pp. 131-140. 1460-5147.
| Item Type: | Article |
|---|---|
| Abstract: | The Landfill Tax was introduced in 1996 'to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost' and secondly, 'to promote a more sustainable approach to waste management in which less waste is produced and more waste is either reused or has value recovered from it' (HM Customs and Excise 1998). The tax is also being used to redirect revenue rather than increase the fiscal burden on business. Funds raised by the tax are used to reduce the employer's contribution to National Insurance and to fund environmental projects through the Environmental Body or Landfill Tax Credit Scheme. Notwithstanding three reviews, there remain questions still unanswered in relation to the operation of the Landfill Tax Credit Scheme (LTCS), and ENTRUST has not been prepared to publish data relating to specific landfill operators' contributions to the LTCS which has meant that certain aspects of the LTCS have not been evaluated. The authors surveyed landfill operators with a view to addressing issues relating to the way operators are contributing to the LTCS generally and in the Anglian Region in particular by way of example, with a view to recommending improvements. |
| Uncontrolled Keywords: | Landfill Tax, Landfill Tax Credit Scheme |
| Subjects: |
T Technology > TD Environmental technology. Sanitary engineering > TD783 Municipal refuse. Solid wastes > TD793.9 Waste minimisation G Geography. Anthropology. Recreation > GE Environmental Sciences > GE300 Environmental management G Geography. Anthropology. Recreation > GE Environmental Sciences > GE170 Environmental policy T Technology > TD Environmental technology. Sanitary engineering > TD783 Municipal refuse. Solid wastes > TD791 Refuse and refuse disposal > TD795.7 Landfills |
| Creators: | Morris, John Rhys, Adams, K T, Phillips, Paul S and Sinclair, John M |
| Publisher: | EPP |
| Faculties, Divisions and Institutes: |
University Faculties, Divisions and Research Centres - OLD > Research Centre > Centre for Research into Sustainable Wastes Management University Faculties, Divisions and Research Centres - OLD > School of Science and Technology (2010-2016) Faculties > Faculty of Arts, Science & Technology > Environmental Science Research Centres > Environment Research Group |
| Date: | 2000 |
| Date Type: | Publication |
| Page Range: | pp. 131-140 |
| Journal or Publication Title: | Environmental and Waste Management |
| Volume: | 3 |
| Number: | 3 |
| Language: | English |
| ISSN: | 1460-5147 |
| Status: | Published / Disseminated |
| Refereed: | Yes |
| URI: | http://nectar.northampton.ac.uk/id/eprint/6477 |
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