Concept

Landfill tax credit scheme

Properties

SES ID
  • 11250
Notation
  • 11250
In scheme
Broader
Related
Definition
  • Announced in the November 1995 Budget; tax rebates for landfill operators would be given for making payments to trusts for specified environmental improvements, such as remediation of closed landfill sites when liability is unclear, research into new waste technologies, or pilot projects for waste minimisation, recycling, composting and energy recovery. Site operators would be able to claim a rebate of 90 per cent of their contribution, up to a maximum of 20 per cent of their landfill tax bill. Became the Landfill Communities Fund in October 2006.