The Landfill Tax Credit Scheme forty-seventh report of session 2001-02 report, together with proceedings of the Committee, minutes of evidence and appendices

House of Commons papers 2001-02 338

Format:

Corporate Author:

Great Britain Parliament House of Commons Committee of Public Accounts

Author:

Leigh Edward chairman

Publisher:

TSO (The Stationery Office)

The Landfill tax was the first UK tax scheme with specific environmental purpose. HM Customs and Excise collect the tax from landfill site operators who can then claim tax credits of up to 90% if they contribute to environmental projects. The tax credit scheme is administered by a private company (ENTRUST). This report looks at the accountability arrangements for the scheme and, how it has been monitored, the governance of Entrust and arrangements for assessing whether the scheme provides value for money. There were three overall conclusions. The first was that because the scheme cuts across departmental boundaries and there are partnerships with the private sector and local communities, there are problems of transparency and accountability. Secondly there is a concern that the waste industry has too much influence in the working of the scheme and doubts about the ability of ENTRUST to regulate the scheme properly. Finally there are no arrangements for evaluating the success of individual projects or of the scheme overall.

Extent	17, Ev 29p.	ISBN	9780215004598
Size	N/A	Price	£11.00
Format	Paperback	Published	25 Jul 2002
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