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Developments: The UK Landfill Tax: Financial Implications for Local Authorities

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  • John R. Morris
  • Paul S. Phillips
  • Adam D. Read

Abstract

Local authorities in the UK are responsible for waste management. Since the introduction of the landfill tax in 1996, the costs of disposing of municipal solid waste in landfill has increased markedly. The money collected is being paid to central government, through Customs and Excise. Some remission of landfill tax money can be claimed by commercial organizations to develop sustainable waste management, but local authorities, which also have an important role in this, cannot do so. The authors explain why the hypothecation of landfill tax revenue would be helpful and why local authorities need additional funds to develop sustainable waste management projects.

Suggested Citation

  • John R. Morris & Paul S. Phillips & Adam D. Read, 2000. "Developments: The UK Landfill Tax: Financial Implications for Local Authorities," Public Money & Management, Taylor & Francis Journals, vol. 20(3), pages 51-54, July.
    • Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:51-54
    DOI: 10.1111/1467-9302.00224
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    Cited by:

    1. Phillips, Paul S. & Barnes, Richard & Bates, Margaret P. & Coskeran, Thomas, 2006. "A critical appraisal of an UK county waste minimisation programme: The requirement for regional facilitated development of industrial symbiosis/ecology," Resources, Conservation & Recycling, Elsevier, vol. 46(3), pages 242-264.

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