KEY POINTS
- Landfill tax encouraging changes in behaviour
- Climate change levy: should energy rather than emissions be taxed?
- Permit charges and the carbon trading scheme
- Changes to the research and development tax credit scheme
The seventh session of the Public Bill Committee's consideration of the Finance Bill dealt with tobacco and various fuel duties and these debates went on into the eighth session until just after lunch discussion moved to clause 16 the standard rate of landfill tax.
David Gauke (Conservative) noted the increase in the level of the landfill levy to £32 this year — 'the biggest jump in landfill tax from year to year since it was introduced in 1996'.
He also noted the announcement that it was to increase to £40 and £48 in the next two years. But given that it...
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