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Environmental Taxes in the United Kingdom and Australia

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Environmental Taxes in the United Kingdom and Australia
Environmental Taxes in the United Kingdom and Australia

Written by,
Group No: 1031
Sherman Li (610016052)
Meenu Annadurai (610032500)
Chi Yan Wong (590070663)
Ghinna Maharanny (610042745)

BEA 2002
15 February 2013
Word Count: 1994 words

TABLE OF CONTENTS
Table of contents………………………………………………………………...2 1.0 Introduction ………………………………………………………………… 3 2.0 Landfill Tax …………………………………………………………………4 3.1 United Kingdom……………………………………………………..4 3.2 Australia……………………………………………………………..4 3.0 Aggregates Levy……………………………………………………………..6 4.3 United Kingdom……………………………………………………..6 4.4 Australia……………………………………………………………..7 4.0 Climates Change Levy………………………………………………………8 5.5 United Kingdom……………………………………………………..8 5.6 Australia……………………………………………………………..8 5.0 Conclusion………………………………………………………………….10 6.0 Bibliography………………………………………………………………..11 7.0 Appendices…………………………………………………………………15

1.0 Introduction
Environmental issues have intensified for the past ten years, and countering them has become one of the biggest priorities in each government’s agenda. However, as stated in the PwC report “Appetite for Change”, found that businesses in 15 different countries consider that existing environmental taxes and regulations are ineffective, inconsistent and unclear. Another point identified by the report was that the business community is ready for and supportive for environmental changes, but to really start a revolutionary campaign, the government must embrace the role of leader and propel its schemes.
In this report, the three main environmental taxes that will be discussed are landfill tax, aggregates levy and climate change levy. The three UK’s respected taxes will first be examined, and then a comparison is drawn with the Australian taxes to provide a study on the differences and similarities of the two countries’ environmental tax policies.

2.0 Landfill Tax
2.1 United Kingdom
The purpose of the tax is to



Bibliography: ACCA, . "Green Taxation in a recession." (2012): n. page. Print. <http://www.accaglobal.com/content/dam/acca/global/PDF-technical/tax- publications/tech-tp-gtiar.pdf>. Australia '10 years behind uk in managing waste’. (2009). The Sydney Morning Herald.Web EPA Victoria, (2012). Landfill and prescribed waste levies. Web. 18 Jan 2013 <http://www.epa.vic.gov.au/your-environment/waste/landfills/landfill-and-prescribed-waste-levies> European Environment Agency, . "Effectiveness of environmental taxes and charges for managing sand, gravel and rock extraction in selected EU countries." (2008): 26-29 HM Revenue and Customs, (2012). Landfill tax (LFT) bulletin - July 2012. Retrieved from website: https://www.uktradeinfo.com/Statistics/Tax and Duty Bulletins/Landfill0712.xls Landfill tax rise 'catastrophic ', says Essex skip firm. (2012, 01 06). BBC News. Web. 8 Feb 2013 <http://www.bbc.co.uk/news/uk-england-essex-18297883> Municipal Waste Advisory Council (MWAC), (2012). Background paper landfill levy. Print. 17 Jan 2013 <http://www.wastenet.net.au/issues/Legislation/landfilllevy/levy/file/at_download> PriceWaterhouseCoopers, . "Appetite for Change: Global business perspectives on tax and regulations for a low carbon economy." (2010): n Rip Queensland Landfill Levy. (2012, 05 01). Business Environment Network. Web. 18 Jan 2013 <http://ben-global.com/storyview.asp?storyID=9587730§ion=Advanced Technologies§ionsource=s1450114> South Australian Government , Zero Waste SA. (2012). Waste levy. Web. 20 Jan 2013 <http://www.zerowaste.sa.gov.au/About-Us/waste-levy> Western Australia Government, Waste Authority. (2012). Levy. Web. 19 Jan 2013 <http://www.zerowaste.wa.gov.au/about/levy> (source: HMRC Bulletin July 2012) Appendix 2: Different landfill tax rate in Australia

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