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International Review of Waste Management Policy - Department of ...

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The following study is a comparison <strong>of</strong> aggregates taxes that have been introduced in<br />

the Czech Republic, Italy, Sweden and the UK. 791<br />

� European Environment Agency (2008) Effectiveness <strong>of</strong> Environmental Taxes<br />

and Charges for Managing Sand, Gravel and Rock Extraction in Selected EU<br />

Countries, Accessed 23 rd October 2008,<br />

http://reports.eea.europa.eu/eea_report_2008_2/en/Effectiveness_<strong>of</strong>_envir<br />

onmental_taxes_final_low.pdf<br />

Other notable references include:<br />

� R. Bleischwitz & B. Bahn-Walkowiak (2007) Aggregates and Construction<br />

Markets in Europe: Towards a Sectoral Action Plan on Sustainable Resource<br />

<strong>Management</strong>, Minerals and Energy – Raw Materials Report, 22:3, 159-176.<br />

657<br />

� P. Soderholm (2006) Environmental Taxation in the Natural Resource<br />

Extraction Sector: Is it a Good Idea?, European Environment 16, pp. 232 –<br />

245.<br />

� S. Speck, >. Skou Andersen, H. O. Nielsen, A. Ryelund and C. Smith (2006) The<br />

Use <strong>of</strong> Economic Instruments in Nordic and Baltic Environmental <strong>Policy</strong> 2001-<br />

2005, TemaNord 2006:525, Nordic Council <strong>of</strong> Ministers, Denmark.<br />

� HM Customs & Excise Consultation (1998) Aggregates Levy Regulatory Impact<br />

Assessment, Accessed 16th February 2009,<br />

http://customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID<br />

=HMCE_CL_001429<br />

46.5 Environmental Benefits<br />

The first main environmental benefit <strong>of</strong> the policy is shifting the balance between<br />

virgin and recycled aggregate consumption such that an increasing proportion <strong>of</strong> the<br />

market is accounted for by recycled aggregate. This may reduce energy use and<br />

associated carbon dioxide emissions with primary material extraction. 792<br />

Denmark<br />

In Denmark 90% <strong>of</strong> demolition waste is recycled but ECOTEC (2001) believe this has<br />

little to do with the tax on aggregates, and that the principle driver is the waste tax.<br />

The tax had little impact on raw material extraction as demonstrated by the continued<br />

demand for raw material, reflecting the low price elasticity <strong>of</strong> demand for virgin<br />

791 Czech Republic and Italy are not included in this review because these taxes are mining charges,<br />

not aggregate product taxes, and do not impact upon aggregate waste and recycling in any significant<br />

way.<br />

792 European Environment Agency (2008) Effectiveness <strong>of</strong> Environmental Taxes and Charges for<br />

Managing Sand, Gravel and Rock Extraction in Selected EU Countries, Accessed 23 rd October 2008,<br />

http://reports.eea.europa.eu/eea_report_2008_2/en/Effectiveness_<strong>of</strong>_environmental_taxes_final_lo<br />

w.pdf<br />

<strong>International</strong> <strong>Review</strong> <strong>of</strong> <strong>Waste</strong> <strong>Policy</strong>: Annexes

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