Landfill tax regime takes shape

Important questions about the impact of the new landfill tax on some waste producers remain unanswered after the Chancellor's first exercise in greening the tax system on 28 November. The tax will be introduced next year at £7 per tonne for most wastes, at the upper end of the expected range. But decisions on which wastes will qualify for a lower rate for "inactive" wastes, and whether waste used for landfill engineering will be exempt, are some weeks off.

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