Environmental Taxes Handbook

Climate Change Levy, Landfill Tax, Aggregates Levy and other UK environmental taxes

by Ian Fleming, FIIT

Price £75 Paperback, 240 pages ISBN: 978-1904905-42-4

Publication date: November 2006

Some aspect or other of the negative impact of human activities upon the environment hits the headlines on an almost daily basis. While differences remain between the major industrialised nations over the steps which should be taken to reduce that impact, many European countries, including the UK, have introduced rules to their tax systems to penalise those activities likely to cause most environmental damage, and have introduced tax incentives to reduce detrimental environmental impact.

Businesses which are involved in any activity identified by the law as attracting an environmental tax penalty will need to know what their liabilities and obligations are. Equally, businesses eligible for environmental tax incentives will want to be in a position to claim their full entitlement to allowances.

This book covers the UK “penalty” taxes, namely landfill tax, climate change levy and the aggregates levy, as well as the topical issue of the EU emissions trading scheme and the system which allows companies a tax deduction for the costs of cleaning up contaminated land. It also deals with the tax incentives, such as special benefit rules for cars with low CO₂ emissions and tax incentives to encourage staff to cycle to work.

The book provides a comprehensive guide to the current range of UK environmental taxes and incentives aimed at businesses (and their advisers) potentially affected by them.

About the author

Ian Fleming spent 26 years with Customs & Excise before joining the Armstrong Watson Group in 1989. He has experience of the full range of Customs & Excise work as well as VAT and the other indirect taxes. He spent five years with the National Investigation Division in Birmingham and six years with the local fraud units in Cardiff and Carlisle.

Ian is a director of The Institute of Indirect Taxation, as well as being Chairman of the North East Chapter of the VAT Practitioners Group.

Armstrong Watson is one of the North’s leading independent chartered accountancy practices. The firm’s head office is in Carlisle and provides a wide range of accountancy and related services across the North of England and South West Scotland.

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