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GLOSSARY

Landfill tax definition

Published by a LexisNexis Environment expert

What does Landfill tax mean?

A tax on the disposal of all waste disposed of by way of landfill at a licensed landfill site on or after 1 October 1996, unless the waste is specifically exempt.

Landfill tax is a market mechanism aimed to encourage waste producers to produce less waste, recover more value from waste, for example through recycling or composting, and to use more environmentally friendly methods of waste disposal. The tax is charged by weight and there are two rates, the lower (currently £2.50 per tonne) being charged for "inert" waste that is deemed to have a lesser environmental impact. The standard rate charged for all other wastes is currently set at £56 per tonne (2011 - 2012) but increases by £8 each financial year.

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Environment cases tracker 2019 [Archived]

Environment cases tracker 2019 [Archived] ARCHIVED: This Environment cases tracker has been archived and is not maintained. This Environment cases tracker tool displays key decisions and appeal updates of interest to Environment lawyers from 1 January 2019. The tracker is divided into: • the Upper Tribunal • the High Court of England and Wales • the Court of Appeal • the UK Supreme Court • the Judicial Committee of the Privy Council • the General Court of the European Union • the Court of Justice of the European Union Judgments and appeal updates can be found in the court where the most recent judgment was handed down. Cases are displayed in reverse chronological order with the most recent first. For information on key decisions and appeal updates of cases where judgment was handed down in 2020, see: Environment cases tracker 2020. For information on previous key decisions and appeal updates, see: • Environment cases tracker 2018 [Archived] • Environment cases tracker 2017 [Archived] • Environment...

Devolved taxes and varied tax rates—Scotland

Devolved taxes and varied tax rates—Scotland Devolution is the process of pushing down decision-making to lower levels within the nation-state. Specifically, it refers to the process of giving the smaller nations within the UK their own parliamentary and governmental structures. This Practice Note summarises in brief terms, the taxes which have been devolved to or which are variable by Scotland’s own law-making body, the Scottish Parliament and which may affect individuals. The Scotland Act 1998 (SA 1998) created a Scottish Parliament of 129 members (MSPs), elected on an 'additional member' system of proportional representation. The first election was held in May 1999 and the new Parliament acquired primary legislative powers on 1 July 1999. A devolved tax is a tax specified as such by SA 1998, Pt 4A. The devolved taxes are: • land and buildings transaction tax (LBTT) (see LBTT below) • Scottish landfill tax (not covered further in this Practice Note) • air passenger duty from April 2018 (not covered further in this Practice Note) •...

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Publication of Finance Bill 2025

Tax analysis: The Finance Bill 2024–25, also referred to as Autumn Finance Bill 2024 (AFB 2024) and Finance Bill 2025 (FB 2025), was published on 7 November 2024.

Autumn Budget 2024—key environment and energy announcements

In the Autumn Budget 2024, on 30 October 2024, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP announced several measures impacting the environment and energy sectors. These include changes to the Climate Change Levy (CCL) rates, an increase in the Plastic Packaging Tax (PPT) rate, the launch of a consultation on draft supplementary Environmental Impact Assessment (EIA) guidance, (in light of the implications of the recent Finch judgment), tax relief measures for decommissioning payments by oil and gas companies where this is associated with asset transfers to a Carbon Capture Usage and Storage (CCUS) company, reaffirmation of funding for CCUS Track-1 projects and the successful HAR1 green hydrogen projects, funding commitment for the continued new nuclear development of Sizewell C, favourable measures in relation to Electric Vehicles (EVs) and associated charging infrastructure, confirmation that the UK Carbon Border Adjustment Mechanism (UK CBAM) will be introduced from 1 January 2027 and, in respect of oil and gas companies, the reform of the Energy Profits Levy (EPL).

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