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Environmental policies at both national and global levels have never been more important, and environmental taxes are a key part of any such policy, influencing business decisions and strategies.
The Environmental Tax Handbook, written by the UK’s leading adviser on Environmental Taxation, is a comprehensive and informative guide to the UK's established environmental taxes such as the Climate Change Levy, Landfill Tax, Aggregates Levy and Air Passenger Duty. It also covers the significant changes to taxing carbon in recent years including the introduction of the carbon price floor and the carbon reduction commitment, as well as the EU emissions trading scheme. The book explains, in clear and concise terms, the operation of each of these taxes, so that those called on to account for (or advise on) them will have a clear understanding of their compliance requirements and how these will affect their business. It also deals with some of the more complex and challenging aspects such as how landfill tax applies to certain materials.