Tax Journal

Environmental taxes

The Landfill Tax (Amendment) Regulations, SI 2016/376, reduce from 5.7% to 4.2% the maximum credit that landfill site operators may claim for contributions made in respect of the Landfill Communities Fund with effect from 1 April 2016.

30 March 2016 | Premium content

The unprecedented attention on companies’ tax affairs has led to a response from both global bodies and individual companies, writes Andrew Packman (PwC).

18 June 2015 | Premium content

Travellers in the UK are hit by some of the world’s highest taxes on flying, according to a new study by accountancy firm UHY Hacker Young. The UK imposes air passenger duty (APD) of £13 on short haul flights, and £71 on long haul flights leaving...

10 June 2015

Revenue Scotland is consulting until 15 July 2015 on revisions to guidance on the correct rate of Scottish landfill tax chargeable on contaminated soils. The document proposes two options involving additional objective tests for determining...

10 June 2015

Tax on pollution and imported second-hand vehicles

6 May 2015 | Premium content

Derek Leith and Bob Cardno (EY) review the new support measures

23 April 2015 | Premium content

On 27 March 2015 the EC gave state aid approval to all of the UK’s aggregates levy exemptions, with the exception of shale aggregate in specific circumstances.

8 April 2015

Following Budget day proposals, HMRC is consulting until 10 June 2015 on a package of measures to reform the landfill communities fund, aimed at accelerating spending of...

25 March 2015

The following regulations also take effect from 1 April 2015:

19 March 2015

The meaning of ‘site’ for the aggregate levy

18 March 2015 | Premium content

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