§ Mr. BennettTo ask the Secretary of State for the Environment (1) on what relative tax base the waste disposal levy is apportioned between constituent authorities in metropolitan areas; and what considerations account for the choice of this base for apportionment;
(2) what account was taken of the desirability of providing an incentive to reduce the volume of waste to be disposed of in the choice of a base for apportionment of the waste disposal levy for metropolitan areas;
(3) what consideration has been given to apportioning the waste disposal levy between constituent authorities in metropolitan areas according to tonnage dealt with rather than a tax base; and if he will make a statement;
(4) if he will make it his policy to review the basis of apportioning the waste disposal levy in metropolitan areas in time for changes to come into effect for 1994–95.
99W
§ Mr. YeoThe constituent boroughs of each statutory joint waste disposal authority are at liberty to agree among themselves the apportionment of the levy. Should they fail to agree, the levies are apportioned on the basis of the tax base in force at the time, which, under the current system of local government finance, is the tax base for the council tax.
The reason for using the tax base is that the cost of providing the service then adds the same amount to the local tax in each area. This general principle applies to other statutory authorities, such as certain combined police authorities, which supply a service across more than one local authority area.
Under the community charge system, the general basis of apportionment was "relevant population". As part of the preparation for the introduction of council tax, the Government sought to apply the same principle and therefore proposed to change to the council tax base—the number of Band D equivalent dwellings. This proposal was the subject of consultation with the local authority associations.
The majority of constituent boroughs appear to be satisfied with the apportionment of the levy according to the tax base for the council tax and in considering these arrangements, I take the view that it is important to listen to the concerns of all those involved and to act in the best interests of the authorities' areas as a whole.