Under The Radar

摘要

The issue of further draft guidance on lower rating of landfill tax for certain wastes seems to have slipped under the radar. It has the potential to constrain landfill diversion, encourage fly-tipping and to reduce the previously high levels of recycling of construction and demolition waste. Essentially, the proposed rules will apply full landfill tax to inert materials "fines" generated from recycling plants. Such recycling plants are often low-margin activities and the adverse changes proposed by HMRC will cause some recyclers to close, and others to reduce the volumes recycled. In environmental terms, it should be noted that inert materials do not contribute to greenhouse gases.