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

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the heading <strong>of</strong> the Business Resource Efficiency and <strong>Waste</strong> (BREW) programme.<br />

Since its launch, 12 years ago, the landfill tax has raised over £700m for these types<br />

<strong>of</strong> projects that benefit the environment. 952<br />

52.3 Key Organisations Involved in Implementation and<br />

<strong>Management</strong><br />

52.3.1 Levies<br />

Table 52-5 below shows examples for certain countries considered in this section <strong>of</strong><br />

the report, to give an indication <strong>of</strong> the types <strong>of</strong> organisations involved. These are<br />

generally environmental agencies and also, revenue collection authorities (regional or<br />

national) to ensure collection <strong>of</strong> revenues. It was not thought necessary to include all<br />

the countries described in this section <strong>of</strong> the report.<br />

Table 52-5: Organisations Involved in Implementation and <strong>Management</strong><br />

762<br />

29/09/09<br />

Country Country Country<br />

Key Key Key Organisations<br />

Organisations<br />

Organisations<br />

� Rate: HM Treasury (input from Defra)<br />

England<br />

� Collection: HM Revenue and Customs<br />

� Rate: Ministry <strong>of</strong> Finance, Section Excise and Duty<br />

� National Agency for Environment and Energy<br />

France<br />

<strong>Management</strong> (ADEME)<br />

� Collection:<br />

� Rate:<br />

The Netherlands � Collection:<br />

� VROM (Ministry <strong>of</strong> the environment)<br />

� Finnish Ministry <strong>of</strong> the Environment<br />

Finland<br />

� Collection: Finnish Customs Authority (Regional <strong>of</strong>fices)<br />

Sweden � Swedish Environment Agency<br />

Hungary � The Ministry <strong>of</strong> Environment and Water<br />

� Ministry <strong>of</strong> the Environment Revenue Collection<br />

Slovakia<br />

� District Environmental Office<br />

� Slovak Environmental Inspectorate<br />

Typically, it is the Finance Ministry or <strong>Department</strong> which has the power to set the<br />

rates for levies. They may do so in consultation with the Environment Ministry or<br />

<strong>Department</strong>. Responsibility for collection tends to fall with Customs authorities, <strong>of</strong>ten<br />

because these are imbued with powers <strong>of</strong> inspection and <strong>of</strong> entry onto premises,<br />

which allow them to check that levies are being accounted for in the correct manner.<br />

52.3.2 Bans<br />

Usually bans are overseen by the regulatory body for waste management or pollution<br />

prevention and control.<br />

952 Edie (2006) Landfill Tax celebrates a decade <strong>of</strong> environmental support, Accessed on 29 th October<br />

2008, http://www.edie.net/news/news_story.asp?id=12180&channel=0

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