Digging beneath the surface

Garwood, S.

Digging beneath the surface - 1997 - Estates Gazette (9729) 19 July 1997, 116-118(3) .

Explores how the introduction of the landfill tax has resulted in a lot of material being diverted towards unlicensed or exempt disposal activities, causing a large reduction in taxation revenue. Outlines key exemption activities under the Waste Management Licensing Regulations 1994. Considers the effect that the confusion over tax liabilitites has had on the take-up of brownfield developments.


BROWNFIELD SITES
LANDFILL TAX
WASTE DISPOSAL
WASTE MANAGEMENT LICENSING REGULATIONS 1994