Landfill tax meaning

In this issue: Air emissions and climate change Energy efficiency of products Energy for environmental lawyers ESG and sustainability Hazardous substances and chemicals Marine Nature, biodiversity and habitat conservation Waste Daily and weekly news alerts New and updated content Air emissions and climate change Defra opens consultation on industrial emissions permitting reforms The Department for Environment, Food and Rural Affairs (Defra) has begun consulting on plans to modernise England’s environmental permitting regime for industrial emissions. The package aims to foster innovation, adopt agile standards, secure proportionate and coherent regulation, boost regulator effectiveness and efficiency, and deliver a transparent system. Suggested measures include a new registration route for low-risk installations, flexible site permits setting overall emissions caps, and faster approvals for time‑limited technology trials. The proposals reflect the Corry Review’s critique of regulatory inefficiency. The Environment Agency intends to roll out changes that could cut permit queues from months to days and lower...

In this issue: Air emissions and climate change Energy for environmental lawyers Environmental disputes and proceedings Environmental permits and consents Environmental taxes, reliefs and incentives ESG and sustainability Hazardous substances and chemicals Marine Nature, biodiversity and habitat conservation Waste Waste producer responsibility regimes Water, flooding and drainage Daily and weekly news alerts New and updated content Air emissions and climate change DESNZ releases quarterly waste data reporting template for the UK ETS. The Department for Energy Security and Net Zero (DESNZ) has issued a template for quarterly waste data submissions under the UK Emissions Trading Scheme (UK ETS). It is designed for waste operators to use when sending quarterly data reports to their regulator during the voluntary monitoring, reporting and verification (MRV) period. See: LNB News 19/02/2026 50. AFME responds to European Commission consultation on climate resilience legislative framework. The Association for Financial Markets in Europe (AFME) has provided...

In this issue: Budgets and Finance Bills Companies and corporation tax International Funds Real estate tax Employment Taxes Individuals and income tax Energy and environment Anti-avoidance Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Budgets and Finance Bills Spring Statement 2025 The Chancellor of the Exchequer is set to deliver her Spring Statement to Parliament on Wednesday 26 March 2025. Finance Bill 2025 to receive Royal Assent Royal Assent for the Finance Bill 2025 is expected on 20 March 2025, at which point it will be enacted as the Finance Act 2025. This comes after the Bill’s second and third readings in the House of Lords on 19 March 2025 and the usual bypassing of the committee stage. The House of Lords made no amendments to the Bill as received from the House of Commons. See: Finance Bill 2025...

What is the aggregates levy? HMRC administers an environmental tax, the aggregates levy, on the commercial exploitation of aggregates across the UK. When does the levy apply? The levy becomes chargeable when both conditions below are satisfied: there is a taxable aggregate, and that aggregate is commercially exploited within the UK There are pending amendments to Finance Act 2001, s 16(2) to substitute ‘the United Kingdom’ with ‘England, Wales or Northern Ireland’ under Scotland Act 2016, s 18(3). The Act received Royal Assent on 23 March 2016, but the commencement date has not yet been appointed, and it is expected to change in line with the introduction of Scottish Aggregates Tax from 1 April 2026. Meaning of taxable aggregate Aggregate Aggregates means: rock gravel sand It also includes substances incorporated within, or naturally occurring alongside, those materials, such as spoil, waste, off-cuts and other by-products. Taxable aggregate ...

This Practice Note outlines existing, upcoming and possible devolved taxes and tax administration measures in: Scotland, Wales, and Northern Ireland. Where a devolved levy operates, it signposts to fuller guidance elsewhere in Practical Guidance. For a broad overview of devolution in Scotland, Wales and Northern Ireland, see Practice Note: An introduction to devolution in Scotland, Wales and Northern Ireland... Devolution in Scotland Tax administration and compliance The Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014): creates Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) within the Scottish Administration, operating independently of the Scottish Ministers defines Revenue Scotland’s remit, covering the general role of collecting and administering devolved taxes and specific duties in relation to devolved taxes—excluding council tax and business rates; the devolved taxes are Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax—including: (1) providing information and help to the Scottish Ministers, taxpayers and others, (2) handling complaints and disputes, and (3) encouraging compliance and acting to guard against tax fraud and...

Plastic waste—the problem Across the globe, awareness of the issues linked to plastic and plastic waste is growing, especially in the marine environment, alongside a clearer grasp of how plastics break down and leach into nature. Plastic waste seldom decomposes; it can remain for centuries in landfill, or become litter in the natural world, which then contaminates soils, rivers and oceans, and harms the wildlife that lives there. There is also mounting evidence that microplastics (plastic particles smaller than 5 millimetres) negatively affect the health of humans and animals. In March 2024, the House of Commons published a research briefing on plastic waste. Within it, the climate and resources charity WRAP notes that about two-thirds of all plastic packaging originates from consumer goods, with plastic bottles the largest single source. An estimated 73% of plastic bottles produced in 2020/21 were collected from households for recycling. Of the plastics present in the marine environment, single use items and household items including drinks bottles, caps...