The UK landfill tax: Financial implications for local authorities

Local authorities in the UK are responsible for waste management. Since the introduction of the landfill tax in 1996, the costs of disposing of munici pal solid waste in landfill has increased markedly. The money collected is being paid to central government, through Customs and Excise. Some remissio n of landfill tax money can be claimed by commercial organizations to devel op sustainable waste management, but local authorities, which also have an important role in this, cannot do so. The authors explain why the hypotheca tion of landfill tax revenue would be helpful and why local authorities nee d additional funds to develop sustainable waste management projects.