§ Miss McIntoshTo ask the Chancellor of the Exchequer what assessment he has made of the implications for business of the changes in the Budget to landfill tax. [R] [166530]
§ John HealeyThis April's £1 per tonne rise increase in the standard rate of landfill tax is part of the landfill tax escalator announced in Budget 1999. The tax is designed to be revenue neutral for businesses. Its introduction was accompanied by a 0.2 per cent. cut in employers' national insurance contributions. In addition, in Budget 2003 the Government said that incremental increases in landfill tax from 2005 would he revenue neutral to business. A number of options are now being examined, and consultation with stakeholders is continuing.