Landfill Tax: Increase to Rates
The standard rate of landfill tax is increased from £21 to £24 per tonne for disposals made, or treated as made, after 31 March 2007 and then to £32 per tonne after 31 March 2008.

The lower rate will be increased from £2 to £2.50 per tonne for disposals made, or treated as made, after 31 March 2008.

Landfill Communities Fund: Increase in Value and Simplification Package
With effect from 1 April 2007, the maximum credit that landfill site operators may claim against their annual landfill tax liability, for contributions made to bodies with objects concerned with the environment, enrolled under the landfill communities fund, will be reduced from 6.7% to 6.6%.

A number of simplification measures will also apply from the same date.

Microgeneration: Tax Treatment of Renewables Obligation Certificates
Legislation will clarify the tax treatment of Renewables Obligation Certificates (ROCs) obtained as a result of domestic microgeneration.

After 5 April 2007, where private householders install microgeneration technology in their homes primarily for the purpose of generating electricity for their personal use:

• the acquisition of a ROC will not be subject to income tax, and
• gains made on disposal of a ROC will not be subject to capital gains tax

where they receive those ROCs for electricity generated by the house’s microgeneration system.

Aggregates Levy: Rate Increase
In relation to any aggregate commercially exploited after 31 March 2008, the rate of aggregates levy will increase from £1.60 per tonne to £1.95 per tonne.

In Northern Ireland, registered operators in possession of a valid aggregates levy credit certificate will continue to be entitled to 80% relief of the full levy rate.

Climate Change Levy: Rates
The Finance Bill will increase the rates of climate change levy for 2008/09, broadly in line with inflation.

Climate Change Levy: Simplification
From autumn 2007, the requirement on a customer to provide a certificate of entitlement before receiving a supply which qualifies for relief from climate change levy will be removed, allowing relief to be provided where the certificate is submitted after the supply. From Royal Assent to the Finance Bill, liability to a penalty for incorrect certification will be extended to include circumstances where a certificate becomes incorrect after its initial submission. The requirement for a separate notification for ‘exported and onward supplies’ will be removed.