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Digging beneath the surface

By: Language: English Series: Estates Gazette ; (9729) 19 July 1997, 116-118(3)Publication details: 1997Subject(s): Summary: 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.

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.