§ Mr. SayeedTo ask the Chancellor of the Exchequer (1) if he will set out the timescale for changing the landfill tax rules to make contaminated soil disposed of to landfill liable to the full rate of landfill tax; [63489]
(2) what the Government's policy is on changing the landfill tax rules to make contaminated soil disposed of to landfill liable to the full rate of landfill tax. [63490]
§ John HealeyThe Government are satisfied that the exemption from landfill tax for waste arising from the clear up of contaminated land is continuing to play an important role in encouraging the redevelopment of brownfield sites, and have no plans to withdraw it. HM Customs and Excise will, however, review the exemption in 2004, in the light of developments in waste management techniques.