This call for evidence seeks views on aspects of Landfill Tax, to ensure the tax continues to support the government’s ambitious environmental objectives.

This call for evidence seeks views on the key design features of Landfill Tax, including the rate that applies to different materials and the circumstances in which exemptions and discounts can be claimed.

The call for evidence is focused on how Landfill Tax can continue to support the government’s ambitious environmental objectives, including achieving zero avoidable waste by 2050.

Contents of the consultation document:

Chapter 1 Introduction.

Chapter 2 Presents a series of questions about you, which will enable HM Treasury to contextualise responses to this call for evidence.

Chapter 3 Discusses the waste policy landscape, including key environmental considerations.

Chapter 4 Provides an overview of Landfill Tax and considers how aspects of the policy design interact with the wider landscape.

Chapter 5 Considers the lower rate of Landfill Tax in the context of environmental objectives.

Chapter 6 Sets out the main exemptions from Landfill Tax and invites views on whether these continue to support environmental objectives.

Chapter 7 sets out the basis of water discounting and invites views on whether this has adverse environmental impacts and on how the approach could be improved.

Chapter 8 invites views on other impacts

This consultation closes at: 11:45pm on 22 February 2022

Documents

Landfill Tax: call for evidence - Click Here

Ways to respond

Any questions about the call for evidence can also be sent to: ETTanswers@hmtreasury.gov.uk

Write to: Landfill Tax Review
                  Energy and Transport Tax team
                  HM Treasury
                 1 Horse Guards Road
                 London
                 SW1A 2HQ