Local Authority Waste & Recycling Magazine
Issue link: https://fhpublishing.uberflip.com/i/436001
December 2014 Local Authority Waste & Recycling 11 LANDFILL the shadow economy, it remains to be seen whether this will be the case in practice. Thirdly, and perhaps the most sig- nificant change in comparison to the current UK system, is the proposed removal of relief for water weight from the tonnage of waste disposed. With water discounts of up to 50% of the standard rate currently in use, this could encourage waste tourism should the haulage cost make a cross border journey economical. Future There are a number of ongoing issues affecting the current UK landfill tax leg- islation. Some of which will more than likely be settled by litigation. There is also the whole issue of 'trommel fines' which has been the subject of a recent HMRC consultation. It remains to be seen how these issues will be dealt with by Scottish landfill tax. Given that the Scottish Government retains the ability to vary the economic impact of the tax in the future (by changing the tax rates, by increasing the number of rates, or by reallocating materials between rates), the potential for a future dual system of taxation for companies operating both sides of the border remains. However, despite the fact that the rates and materials have, in the main, been (at least temporarily) 'pegged' to current UK rates, operators with facili- ties on both sides of the border will still be required to make payments to two revenue authorities. In addition, they will need to comply with the relevant systems and administration require- ments, which will have an increased complexity compared to the current position. Julian Bowden-Williams is EY UK's Landfill Tax (Head) partner and Paul O'Neill EY UK's Landfill Tax senior manager. PRIORITY PRIORITY PRIORITY PRIORITY PRIORITY PRIORITY YOUR AIR QUALITY YOUR AIR QUALITY YOUR AIR QUALITY YOUR AIR QUALITY YOUR AIR QUALITY YOUR AIR QUALITY 01905 362100 www.airspectrum.com Odours Gone! THE QUALITY AIR EXPERTS MOBILE SOLUTIONS • fans • rotary atomisers • odr NEUTRALISING ADDITIVE neutralisers 01905 362100 www.odourlab.co.uk *excludes delivery odour lab • site assessment • odour dispersion modelling • odour management planning • odour analysis • olfactometry • bio aerosol monitoring • infield odour measurement • misting systems • neutralisers Odourlab SM100