The landfill Tax: an analysis of its contribution to sustainable waste managment

摘要

The UK Landfill Txax was introduced in October 1996 in order that landfill wate disposal would be properly priced so as to reflect its environmental cost and to help promote a more sustainable approach to waste management in which less waste is produced and more waste is resued or recycled. A recent review of the tax by the UK Customs and Exicse Department indicated that in the twlve months since the introduction of the tax there has only been a modest reduction in waste going to landfill. It is submitted that for there to be a significant move towards a more sustainable approach to waste management the tax should be higher and the money reised by the tx should be invested to make alternatives to landfill cheaper and more readily available. It is submitted that the Tax Credit Scheme, introduced as a means of enabling some of the tax to be invested to promote better waste management, is inadequately funded and the money is inapporpriately focused. Follwing an examination of the projects and contributions made under the scheme it is found that the most of the contributions are not made towards projects which will fulfil the UK Government's percieived purposes.