§ Mr. SheermanTo ask the Secretary of State for the Environment when he expects all the arrangements for the landfill tax and environmental trusts to be fully developed and in place. [1149]
§ Mr. ClappisonAll the arrangements for the landfill tax and environmental trusts have been fully developed and are already in place.
The primary law on landfill tax is contained in the Finance Act 1996, which received Royal Assent on 29 April 1996. The more detailed implementation aspects of the landfill tax are set out in the Landfill Tax Regulations 1996 (SI 1996 No.1527) which came into force on 1 August 1996. In addition, the Landfill Tax (Contaminated Land) Order 1966 (SI 1996 No.1528), setting out the provisions for exempting from tax waste from clearing historically contaminated land, came into force on 1 August 1996 and the Landfill Tax (Qualifying Material) Order (SI 1996 No.1528), defining the categories of waste to which the lower rate of tax applies, came into force on 1 October 1996.
Provisions for environmental trusts are contained in the Landfill Tax (Regulations) 1996 (SI 1996 No.1527). On 15 October 1996 the Commissioners of Her Majesty's Customs and Excise approved the Environmental Trust Regulatory Body Limited, trading under the name "ENTRUST" to act as the regulatory body for the 122W purposes of the environmental trust scheme. ENTRUST is responsible for enrolling and monitoring the operation of environmental trusts.