New clause 15—Landfill Tax disposals: review of changes to disposals within charge—

‘(1) The Chancellor of the Exchequer must commission a review of the changes to disposals for which Landfill Tax is chargeable within three months of the passing of this Act.

(2) The review under this section must consider—

(a) the effect on revenue of the changes,

(b) the impact on the volume of disposals at—

(i) sites with an environmental disposal permit, and

(ii) sites without an environmental disposal permit, and

(c) the impact of the changes on the prevalence of illegal disposal sites.

(3) The Chancellor of the Exchequer must lay before the House of Commons the report of the review under this section within twelve months of the passing of this Act.”

This new clause would require the Chancellor of the Exchequer to commission and lay before the House of Commons a report into the effects of the changes to disposals for which Landfill Tax is chargeable on tax revenue and on the volume of disposals and the prevalence of illegal landfill sites.