A critical evaluation of the Landfill Tax and the Landfill Tax Credit Scheme in driving sustainable waste management in England and Wales
type: CreativeWork
description: The UK Landfill Tax was introduced by the Finance Act 1996 as an economic measure to discourage the use of landfill as a waste management option and to encourage a more sustainable approach in which less waste is produced and more waste is reused or recycled. A tax credit scheme was also introduced in order that a proportion of the money raised by the tax could be directed to Environmental Bodies to be used for approved environmental projects. The published papers submitted with this thesis evaluate the effectiveness of the operation of Landfill Tax and Landfill Tax Credit Scheme in a legal context by drawing upon a range of sources including the reviews of the Tax, data for Entrust and surveys conducted by the author. The Landfill Tax and Landfill Tax Credit Scheme is a tax law that is multi dimensional with environmental, social, economic, fiscal and political aspects. Like most law it seeks to change or control the behaviour of individuals and institutions but unlike most laws relating to taxation it had the potential for greater public acquiescence by a ‘double dividend’ by seeking to reduce landfill and encourage a more sustainable approach and also to be neutral in taxation terms by making a commensurate reduction in Employer’s Contributions to National Insurance and so reduce the tax on employment. The research finds that the Tax and Credit Scheme has good intentions in achieving a double dividend and recognises that it laid the foundations for a bottom up approach to improved waste management with public participation projects. However the research identifies and addresses a series of issues. In particular the Tax needed to be set at a substantial level to have an impact and did not itself reduce landfill. The Credit Scheme had the potential to encourage alternatives to landfill. However the Scheme’s range of approved projects and flaws in its operation meant it lacked a sufficiently strong sustainable waste management focus. The research notes that stakehol…
abstract: The UK Landfill Tax was introduced by the Finance Act 1996 as an economic measure to discourage the use of landfill as a waste management option and to encourage a more sustainable approach in which less waste is produced and more waste is reused or recycled. A tax credit scheme was also introduced in order that a proportion of the money raised by the tax could be directed to Environmental Bodies to be used for approved environmental projects. The published papers submitted with this thesis evaluate the effectiveness of the operation of Landfill Tax and Landfill Tax Credit Scheme in a legal context by drawing upon a range of sources including the reviews of the Tax, data for Entrust and surveys conducted by the author. The Landfill Tax and Landfill Tax Credit Scheme is a tax law that is multi dimensional with environmental, social, economic, fiscal and political aspects. Like most law it seeks to change or control the behaviour of individuals and institutions but unlike most laws relating to taxation it had the potential for greater public acquiescence by a ‘double dividend’ by seeking to reduce landfill and encourage a more sustainable approach and also to be neutral in taxation terms by making a commensurate reduction in Employer’s Contributions to National Insurance and so reduce the tax on employment. The research finds that the Tax and Credit Scheme has good intentions in achieving a double dividend and recognises that it laid the foundations for a bottom up approach to improved waste management with public participation projects. However the research identifies and addresses a series of issues. In particular the Tax needed to be set at a substantial level to have an impact and did not itself reduce landfill. The Credit Scheme had the potential to encourage alternatives to landfill. However the Scheme’s range of approved projects and flaws in its operation meant it lacked a sufficiently strong sustainable waste management focus. The research notes that stakehol…
author: Morris, John Rhys
language: eng
date published: 2007
date modified: 2026-07-24T03:26:33Z
provider: University of Northampton
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: University of Northampton