Environmental Taxation Law: Policy, Contexts and Practice

by Snape,John

• ISBN13: 9780754623045
• ISBN10: 0754623041
• Format: Hardcover
• Copyright: 2006-01-28
• Publisher: Routledge

Summary

This excellent volume examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. In doing so, it analyzes and explains the difficulties of grafting environmental taxes onto the complexities of existing regulatory structures, not all of which, of course, were originally devised with environmental considerations in mind.

Table of Contents

About the Authors	xi
Authors' Preface	xiii
Table of Cases	xvii
Table of Statutes	xxv
Table of Statutory Instruments	li
Table of Provisions of the European Treaty	lxv
Table of European Community Legislation	lxix
Table of Provisions of GATT 1994	lxxxi
Table of Other Treaty Provisions	lxxxiii
Table of Abbreviations	lxxxvii
PART I: PROLOGUE
1 Preliminaries	3	(34)
1.1 Introduction	3	(2)
1.2 Terminology, approach and sources	5	(14)
1.3 International, European, national and regional contexts	19	(2)
1.4 Regulatory and taxation contexts	21	(13)
1.5 Institutional framework	34	(1)
1.6 Scheme of the book	34	(3)
2 Regulated Sectors	37	(20)
2.1 Introduction	37	(1)
2.2 Trade associations, policy-makers and pressure groups	38	(2)
2.3 Waste management industry	40	(2)
2.4 Energy industries and consumers	42	(8)
2.5 Mineral extraction industry	50	(1)
2.6 Air passenger and road freight transport sectors	51	(2)
2.7 Concluding remarks	53	(4)
PART II: POLICY AND CONTEXTS
3 Introduction to Part II	57	(6)
4 Institutional Framework	63	(46)
4.1 Introduction	63	(1)
4.2 Institutions of central, regional and local government	63	(29)
4.3 European Union institutions	92	(9)
4.4 International institutions	101	(5)
4.5 Concluding comments	106	(3)
5 Technical Justifications	109	(16)
5.1 Introduction	109	(1)
5.2 Sustainable development	110	(2)
5.3 Taxation and sustainable development	112	(3)
5.4 Economic instruments and market failures	115	(5)
5.5 The efficient level of fiscal intervention	120	(2)
5.6 Concluding remarks	122	(3)
6 Regulatory Context	125	(38)
6.1 Introduction	125	(2)
6.2 Integrated Pollution Control, Integrated Pollution Prevention and Control and Environmental Assessment	127	(7)
6.3 Waste management regulation	134	(10)
6.4 Control of air and atmospheric pollution	144	(15)
6.5 Air passenger and road freight transport regulation	159	(2)
6.6 Regulation of mineral extraction	161	(1)
6.7 Regulation of contaminated land	161	(1)
6.8 Concluding comments	162	(1)
7 Taxation Context	163	(20)
7.1 Introduction	163	(1)
7.2 Taxes and tax subsidies	164	(12)
7.3 Status of the main levies and subsidies under consideration	176	(6)
7.4 Concluding comments	182	(1)
8 International Aspects	183	(42)
8.1 Introduction	183	(1)
8.2 Public international law	184	(7)
8.3 International environmental law	191	(9)
8.4 International trade law	200	(21)
8.5 International air transport law	221	(1)
8.6 International energy law	222	(1)
8.7 Concluding remarks	223	(2)
9 Conclusions on Part II	225
PART III: PRACTICE
10 Introduction to Part III	231	(6)
Part III, Section A: Environmental Levies and Other Economic Instruments
Division 1: General
11 Design and Implementation	237	(1)
11.1 Introduction	237	(1)
11.2 Regulatory impact assessment	238	(1)
11.3 Design and implementation of the two post-1997 taxes	240	(1)
11.4 Review of landfill tax	248	(1)
11.5 Concluding comments	250	(1)
12 Community Law Aspects	251	(1)
12.1 Introduction	251	(1)
12.2 Regulatory aspects	253	(1)
12.3 Taxation aspects	293	(1)
12.4 Rules on free movement of goods	303	(1)
12.5 Concluding comments	305	(4)
Division 2: National Taxes
13 Aggregates Levy	309	(1)
13.1 Introduction	309	(1)
13.2 Operation of the tax	310	(1)
13.3 Problems caused by the legal structure	312	(1)
13.4 Meaning of 'aggregate'	315	(1)
13.5 The concept of 'exempt processes'	316	(1)
13.6 Administration of the levy	316	(1)
14 Climate Change Levy	317	(1)
14.1 Introduction	317	(1)
14.2 Tax base and rates	318	(1)
14.3 Reduced rates	319	(1)
14.4 Exemptions	319	(1)
14.5 Combined heat and power and renewable source electricity	321	(1)
14.6 Climate change agreements and the UK Emissions Trading Scheme	324	(1)
14.7 Administration of the levy	327	(2)
15 Landfill Tax	329	(1)
15.1 Introduction	329	(1)
15.2 Tax base and rates	329	(1)
15.3 Securing the tax base	331	(1)
15.4 Exemptions	333	(1)
15.5 Temporary disposals	335	(1)
15.6 Fly-tipping	335	(1)
15.7 Administration of the tax	337	(2)
16 Customs' Administrative Model	339	(1)
16.1 Introduction	339	(1)
16.2 Registration	339	(1)
16.3 Deregistration	341	(1)
16.4 The form of registration	342	(1)
16.5 The problem of trusts	343	(1)
16.6 Groups, divisions and going concerns	344	(1)
16.7 Non-UK residents	346	(1)
16.8 Site registration	347	(1)
16.9 The credit concept	348	(1)
16.10 Bad debt relief	350	(1)
16.11 Transitional provisions	351	(1)
16.12 Record keeping and inspection	352	(1)
16.13 Disputes	352	(1)
16.14 Irregularities	353	(1)
16.15 Enforcement	353	(1)
16.16 Problems for landowners	354	(7)
Division 3: Local Levies
17 Workplace Parking Levies	361	(1)
17.1 Introduction	361	(1)
17.2 Changes in planning practice	362	(1)
17.3 Double payment	362	(1)
17.4 Metropolitan schemes	363	(1)
17.5 Other schemes	363	(1)
17.6 Those subject to schemes	364	(1)
18 Road User Charging Schemes	365	(1)
18.1 Introduction	365	(1)
18.2 Central London	365	(1)
18.3 Other cities	368	(1)
18.4 Metropolitan schemes	369	(1)
18.5 Other schemes	369	(4)
Division 4: Other Economic Instruments
19 The Packaging Regime Route	373	(1)
19.1 Introduction	373	(1)
19.2 Packaging	374	(1)
19.3 Choice	375	(1)
19.4 Registration	375	(1)
19.5 Obligations once registered	375	(1)
19.6 Waste disposal obligations	377	(1)
19.7 The future of packaging waste recovery notes	378	(3)
20 Emissions and Waste Trading Schemes	381	(1)
20.1 Introduction	381	(1)
20.2 Design and implementation of the UK Emissions Trading Scheme	e381
20.3 Subsequent development of the UK Emissions Trading Scheme	383	(1)
20.4 Operation of the UK Emissions Trading Scheme	389	(1)
20.5 The regime applicable to direct participants	390	(1)
20.6 Green Certificate trading	391	(1)
20.7 Landfill Allowances Trading Scheme ('the EATS')	392	(5)
Division 5: The Instruments in Operation
21 Policies in Practice (1)	397	(1)
21.1 Introduction	397	(1)
21.2 The employment 'double dividend'	397	(1)
21.3 Hypothecation, 'recycling' of revenue and tax subsidies	399	(1)
21.4 Political and industrial aspects	406	(1)
21.5 The Renewables Obligation	423	(1)
21.6 The 2003 Energy White Paper	425	(1)
21.7 Problems with electricity supply industry structures	433	(1)
21.8 The case of aggregates levy	436	(1)
21.9 Water and the farmers	441	(1)
21.10 The effect of Community law and policy	449	(8)
Part III, Section B: Greening the UK Tax System
Division 1: Removing Subsidies and Creating Incentives
22 Excise Duties	457	(1)
22.1 Introduction	457	(1)
22.2 Motor cars and their fuel	457	(1)
22.3 Heavy goods vehicles and their fuel	462	(1)
22.4 The emissions problem	463	(2)
23 Employee Taxes	465	(1)
23.1 Introduction	465	(1)
23.2 Income tax treatment of company cars	465	(1)
23.3 Environmentally-friendly transport	467	(2)
24 Business Taxes	469	(1)
24.1 Introduction	469	(1)
24.2 Nature and role of capital allowances	469	(1)
24.3 Motor cars	470	(1)
24.4 Environmentally-friendly equipment	470	(1)
24.5 Urban regeneration	471	(1)
24.6 Private residential landlords	472	(1)
24.7 Emissions trading scheme corporation tax and VAT treatment	473	(1)
24.8 Direct tax treatment of environmental trust contributions	475	(4)
Division 2: The Provisions in Operation
25 Policies in Practice (2)	479
PART IV: PROSPECTS AND NEW DIRECTIONS
26 Environmental Taxes and the Tax Base	483	(16)
26.1 Introduction	483	(2)
26.2 The consolidation of the tax base	485	(2)
26.3 The future of non-property-based taxes in the internet world	487	(5)
26.4 International trade treaty problem for federations and economic areas	492	(2)
26.5 Employer's national insurance contributions	494	(1)
26.6 The advantage of environmental taxes	495	(1)
26.7 European Union limitations	496	(3)
27 Government Proposals	499	(14)
27.1 Introduction	499	(1)
27.2 Economic instruments and housing development	500	(1)
27.3 Road pricing for heavy lorries	501	(2)
27.4 Nationwide satellite-based congestion charging	503	(1)
27.5 Pricing air passenger transport	504	(4)
27.6 Litter taxes	508	(1)
27.7 Taxing incineration	509	(1)
27.8 Conclusions	510	(3)
28 The EU Emissions Trading Directive	513	(24)
28.1 Introduction	513	(1)
28.2 Background to the EU Emissions Trading Directive	514	(11)
28.3 Provisions of the EU ETS Directive	525	(4)
28.4 Transposition of the EU ETS Directive into UK law	529	(3)
28.5 Developments since transposition of the EU ETS Directive	532	(2)
28.6 Concluding observations	534	(3)
PART V: PROVISIONAL ASSESSMENT
29 The Current State of Play	537	(8)
29.1 The problem of measuring success	537	(1)
29.2 How do the UK taxes measure up to this standard?	537	(5)
29.3 Success stories	542	(1)
29.4 Comparing 1997 with 2004	542	(3)
Postscript	545	(6)
Select Bibliography	551	(6)
Index	557