News Update, Winter 2000 - The Environment

There have been a number of recent developments in relation to law and the environment which readers may find of interest (please see endnote 25):

• Budget Changes - An energy tax is to be introduced in April 2001 with natural gas, coal and electricity used in business to be subject to tax. Energy intensive industries will be able to reduce exposure if voluntary targets for energy efficiency are agreed. In addition the landfill tax was increased from £7 to £10 per tonne on 1 April 1999 and will increase by a further £1 each year until 2004. Finally, a major reform of company car taxation will take place including tax levels dependant on carbon dioxide emissions and the abolition of long distance discounts. The soundbite for this overall approach is the taxing of 'bads not goods'!