The effectiveness of the UK landfill tax

Abstract

This review of the UK's landfill tax generates two main contributions to our understanding of waste management in the UK. First, the review identifies areas in which the tax is least effective and considers policy implications associated with this. In particular, the tax has failed to significantly change the behaviour of domestic waste producers and SMEs. Second, it identifies continued information gaps that might be addressed. In particular, the landfill tax is intended to contribute to a transition away from landfilling of waste, towards recovery, recycling, re-use and waste minimization. This review of available evidence finds that there is reasonable data to monitor progress towards recycling, but not for re-use or waste minimization