Publisher's Synopsis
Since the introduction of landfill tax in 1996, this specialist area has developed rapidly into an important member of the environmental taxes. "The Pricewaterhouse Coopers Guide to Landfill Tax" is designed as a one-stop 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 organisations, covering issues such as: exempt waste contaminated land accounting for landfill tax methods of calculating the weight of waste registration. In addition, it discusses the relevant planning and compliance issues, to ensure a well-rounded approach to the subject.