The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations, SI 2011/616, revoke from 1 April 2011 the exemption from the climate change levy in respect of taxable commodities supplied for use in lead recycling.
Five key tax developments in 2010 affecting environmental taxes by Mark Schofield and Harry Manisty
Quarry operators in Northern Ireland who are part of a tax credit scheme providing an 80% relief from the aggregates levy will have to pay the full rate of £2 per tonne on supplies made on or after 1 December.
The Landfill Tax (Amendment) (No. 2) Regulations, SI 2010/2437, clarify the definition of income for the purposes of the Landfill Communities Fund by specifying that it includes capital receipts.
Review of the Budget by Mark Schofield
Budget analysis on indirect taxes by Ian Carpenter and Sian Beusch
Your impartial need-to-know guide to the coalition Government's emergency Budget
Review of election proposals by Anant Suchak
Review of election proposals by Sasan Nazer
Review of budget proposals by Daniel Lyons and Donna Huggard