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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