V20.101 Landfill tax in England and Northern Ireland—overview
Landfill tax was introduced in the November 1994 Budget with two principal objectives1:
'(a)Â Â Â Â to ensure that landfill waste disposal is properly priced, which will promote greater efficiency in the waste management market and in the economy as a whole;
(b)Â Â Â Â to apply the 'polluter pays' principle and promote a more sustainable approach to waste management in which we produce less waste and reuse or recover more value from more waste.'
Since the tax came into force on 1 October 1996, the waste management industry has undergone considerable change. Research into alternative, sustainable waste management techniques has resulted in an increase in composting
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