The UK landfill tax and the landfill tax credit scheme: operational weaknesses

The UK Landfill Tax and the related Landfill Tax Credit Scheme have now bee n in operation since October 1996. There have been a number of reviews to a ssess its operation and effectiveness that have led to some minor amendment s. However, there continue to be concerns about operational weaknesses of t he tax and the credit scheme. In particular, there is the risk that the tax may be evaded and there are fears that a lack of transparency and independ ence may undermine the fundamental principles of the Landfill Tax Credit Sc heme. Following a recent report, the Secretary of State for the Department of the Environment, Transport and the Regions has set up an inquiry. This p aper looks at some of the specific concerns that have been raised and the i mplications for waste management. (C) 2001 Elsevier Science B.V. All rights reserved.