HC Deb 12 July 2000 vol 353 cc590-2W
Dr. Whitehead

To ask the Chancellor of the Exchequer what percentage of the national tax forgone on landfill is represented by money actually set aside by environmental tests for allocation to environmental bodies since the start of the scheme. [128886]

Mr. Timms

From the introduction of the tax on 1 October 1996 to 30 April 2000 the maximum potential tax credit that could be claimed under the environmental bodies credit scheme equates to £305 million. Tax credits for the same period amount to approximately £224 million which represents 73 per cent. of the potential tax claimable. This percentage has been rising each year.

Dr. Whitehead

To ask the Chancellor of the Exchequer what percentage of the 10 per cent. contribution to tax forgone required from landfill operators has been contributed by the operators themselves. [128888]

Mr. Timms

Around one quarter of the 10 per cent. has been contributed by the operators themselves.

Dr. Whitehead

To ask the Chancellor of the Exchequer what percentage of landfill operators eligible to establish environmental trusts to administer tax forgone under the terms of the landfill levy have actually done so. [128883]

Mr. Timms

The Landfill Tax regulations 1996 require that all environmental bodies are independent of landfill operators. There are 850 landfill operators registered for landfill tax. Of these, 494 or 58 per cent. have made contributions to environmental bodies under the scheme.

Dr. Whitehead

To ask the Chancellor of the Exchequer what percentage of the total amount of tax forgone set aside by environmental trusts for allocation to environmental bodies under the terms of the landfill levy has so far been allocated. [128884]

Mr. Timms

Ninety per cent. of the contributions received have already been spent or allocated to specific projects. The balance awaits allocation.

Dr. Whitehead

To ask the Chancellor of the Exchequer what percentage of the total sums of tax forgone so far allocated by environmental bodies under the terms of the landfill levy have been allocated to recycling. [128887]

Mr. Timms

From the introduction of the tax on 1 October 1996 to 31 December 1999, 11 per cent. of expenditure has been on recycling. In addition, some spending on education and on research and development has been related to recycling.

Dr. Whitehead

To ask the Chancellor of the Exchequer what percentage of the total tax requirement including notional tax forgone arising from the landfill levy is represented by the money set aside by environmental trusts for allocation to environmental bodies since the scheme began. [128885]

Mr. Timms

From the introduction of the tax on 1 October 1996 to 30 April 2000 credits have been subject to an overall cap of 20 per cent. of annual tax liability. Tax credits claimed have amounted to around 15 per cent. of the total tax revenue. This figure has been rising year on year—of a theoretical maximum of 20 per cent., in 1999–2000 the actual credits claimed were around 18 per cent.

Mr. McAllion

To ask the Chancellor of the Exchequer what the total receipts were from landfill tax in Scotland in each of the years for which figures are available. [130078]

Mr. Timms

It is not possible to provide the requested information as revenue figures are not collated or recorded on an individual site by site basis.

Mr. McAllion

To ask the Chancellor of the Exchequer how many Dundee-based projects and organisations have benefited from landfill tax credits in each year since the introduction of the tax; and if he will list them. [130080]

Mr. Timms

Data from Entrust, the regulator of the environmental bodies credit scheme, show that there are two environmental bodies with registered addresses in Dundee which have received funding from the landfill tax credit scheme since it started in October 1996. These are Dundee Waste and Environment Trust and University of Dundee Concrete Technology Unit.

There are five active or completed projects recorded as being carried out by Dundee Waste and Environment Trust. These are Mezieshill garden project; Baldragon Wood Wildlife Project; Restoration of Murroes and Tealing Parish Church; creation of public parks and amenities from derelict land in Dundee; and Lime System Development Project. The University of Dundee Concrete Technology Unit has received funding and has registered seven projects.

Mr. McAllion

To ask the Chancellor of the Exchequer what was the value of landfill tax credits generated in(a) Scotland and (b) Dundee in each year since the landfill tax was introduced. [130079]

Mr. Timms

According to information held by Entrust the regulator of the environmental bodies credit scheme, contributions received by environmental bodies sited in Scotland have been as follows:

Year Amount (£)
Scotland
1997 5,573,789
1998 6,628,874
1999 7,803,971
20001 2,602,269
Dundee
1997 181,173
1998 66,000
1999 30,000
20001 37,000
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