The UK Landfill Tax: Effects of the Landfill Tax on Fly-tipping and Inert Waste Recovery

In International Review for Environmental Strategies (IRES) Volume 2 Number 1 (Summer 2001)
Peer-reviewed Article

This essay addresses issues raised by the UK Landfill Tax introduced by the Finance Act 1996. It begins by considering the motivation for the introduction of the Landfill Tax in the UK through an examination of traditional UK waste management and its regulatory system, which was mainly composed of "command and control" legislation. Next, the essay will examine the basic features of the Landfill Tax, including its objectives, initial tax rates, waste in the Finance Act 1996 and tax liability. The main concern of the essay is the effect of the Landfill Tax on waste management practices in the UK. First, the essay will focus on the arguments over increased "fly-tipping", which is the depositing of waste at unlicensed sites without the consent of the site owner. The essay will then address the issue of inert waste recovery at exempt sites, allowed by the Waste Management Licensing Regulations 1994. Finally, this essay addresses the questions: to what extent is inert waste recovery an environmentally-positive method, and what are the implications of the use of this method.

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Yoko Mizuno