§ Tony CunninghamTo ask the Chancellor of the Exchequer what plans he has to encourage recycling 545W initiatives through exemptions for recycling plants from landfill tax. [103140]
§ John HealeyLandfill tax is a tax on waste, and is applied to all waste disposed of by way of landfill at a licensed landfill site, unless that waste is specifically exempted. Recycling plants are therefore not liable to tax. Indeed, landfill tax is designed to encourage recycling—by making the disposal of waste to landfill more expensive, it encourages waste producers to recover more value from waste, for example through recycling or composting. Landfill tax also contains provisions for tax-free areas on landfill sites to encourage site operators to recycle material sent to their sites for disposal.