Landfill Tax: Difference between revisions
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[[Category:Legislation & Policy]][[Category:Economics]] | [[Category:Legislation & Policy]][[Category:Economics]] | ||
The Landfill Tax in the UK is applied to wastes that go to | The Landfill Tax in the UK is applied to wastes that go to [[Landfill]], which increases the overall cost of [[Landfill]]. | ||
== Overview == | == Overview == | ||
The Landfill Tax in the UK is applied to wastes that go to | The Landfill Tax in the UK is applied to wastes that go to [[Landfill]], which increases the overall cost of [[Landfill]]. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the [[Landfill]] [[Gate Fee|gate fee]] and the Landfill Tax. | ||
== History == | == History == |