§ Mr. Matthew TaylorTo ask the Chancellor of the Exchequer what representations he has received about the suitability of using the waste classification system proposed by the Department of the Environment to allocate particular waste streams to the different landfill tax bands. [19139]
§ Mr. Heathcoat-AmoryTwo hundred and twenty-four representations were received in response to Customs and Excise's recent consultation exercise on scope of the lower rate of landfill tax. These are being analysed and the findings will be submitted to Ministers shortly.
Customs consulted on a proposal that all wastes falling within category 1, the inactive category, of the Department of the Environment's national waste classification scheme should be liable to the lower rate of landfill tax. Nevertheless, there are wastes currently listed in other categories of the scheme where the risk of pollution is minimal. We will consider such cases in the light of the replies to the consultation exercise. An announcement will be made in due course and the order containing the list of items to be included in the lower rate will be laid during the summer.