Environmental Taxes

Lower Rate of Landfill Tax

Legislation in the autumn Finance Bill will include a measure to provide for the publication and review of criteria for determining the lower rate of landfill tax. The materials which qualify for the lower rate will be listed in a Treasury order, which will come into force on 1 April 2011.

Aggregates Levy: Northern Ireland Credit Scheme

The Northern Ireland aggregates levy credit scheme has been extended for a further 10 years. The scheme allows certain aggregate producers in Northern Ireland an 80% tax credit. State aid approval from the EU Commission is required for the extension of the scheme.