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Landfill Tax: Tax Yields

Volume 474: debated on Thursday 3 April 2008

To ask the Chancellor of the Exchequer whether his Department makes estimates of the amount of landfill tax receipts it receives from each local authority. (198802)

It is not possible using landfill tax receipts data to determine how much revenue is received from local authorities. This is because registered landfill site operators pay the tax to HM Revenue and Customs and pass on the cost to their customers through the disposal charges they set. The origin of the landfilled waste is not recorded on the tax return.