asked Her Majesty's Government:
How much was paid in landfill tax in (a) England and (b) Wales in each of the past five years (i) in total and (ii) by local authorities; and what are the projected amounts for the next three years; and [HL2368]
How much of the landfill tax that has been raised in the past five years in (a) England and (b) Wales has been returned to local authorities; by what mechanisms; for what purposes; and what are their proposals in this regard for the next three years. [HL2369]
Landfill tax receipts data does not provide a regional breakdown for landfill tax paid in England and Wales or provide information on 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.
Latest landfill tax receipts for the UK are published by HM Revenue and Customs at www.uktradeinfo.com/index.cfm?task=bulllandfill.
Forecast landfill tax receipts for 2008-09 are published in Table B8 of the 2007 Pre-Budget Report and Comprehensive Spending Review available at www.hm-treasury.gov.uk/media/F/9/pbr_csr07_annexb_305.pdf.
The Government have always recognised the impact of the landfill tax on local government. The costs of landfill tax, including the increase in the landfill tax escalator, were taken into account when agreeing the size of the revenue support grant for local government CSR settlement.