Landfill Levy Ms Ruddock To ask the Chancellor of the Exchequer how the two rates at which the landfill levy will be applied were arrived at; and if he will make a statement. [6889] Mr. Heathcoat-Amory [holding answer 19 December 1995]: The different rates of landfill tax for inactive and other wastes reflect the different effects on the environment caused by landfilling these different types of waste.