The UK Landfill Tax: an analysis of its contribution to sustainable waste management

摘要

The UK Government in October 1996 introduced a Landfill Tax to ensure that landfill waste disposal is 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, reused or recycled. The UK Customs and Excise have recently reviewed the tax and the report indicates that there has been a modest reduction in waste going to landfill by industry but not households. It is submitted that for there to be a significant move towards a more sustainable approach to waste management to meet the targets set in the National Strategy the tax should be higher and the money raised by the tax should be invested to make alternatives to landfill cheaper and more readily available. It is also 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 inappropriately focused. Following an examination of the projects and contributions made under the Scheme it is found that most of the contributions are not made towards projects which will fulfil the UK Government's perceived purposes. It is further submitted that there needs to be a more rational approach to waste management and legislation in Philadelphia forms a good case study of such an approach.