The PricewaterhouseCoopers Guide to Landfill Tax

Since the introduction of landfill tax in 1996, this specialist area has developed rapidly into an important member of the environmental taxes. This is a reference source to the legislation, case law and practice relating to landfill tax. The work addresses the issues raised by those affected by the tax, from landfill site operators and waste producers to developers and environmental organizations, covering issues such as: exempt waste; contaminated land; accounting for landfill tax; methods of calculating the weight of waste; and registration. In addition, it discusses the relevant planning and compliance issues, and discusses legislative developments such as: Finance Bill 1999; the changes to the 1999 Budget; case law up to May 1999; customs and excise news releases and business briefs; customs and excise ENTRUST forms; and ENTRUST interpretations and precedents of the landfill tax regulations.