New details on landfill tax

The exemption of contaminated soil from landfill tax may be short-lived. The Government has promised to review the exemption after two years in response to pressure from land remediation businesses. Further details of the tax regime were issued by Customs & Excise in July, and show that it intends to take a fairly tough line on attempts to claim the lower rate of tax for loads of "inactive" waste containing small amounts of "active" waste.