Landfill Tax (No. 2)

Debate between Lord Beamish and Damian Hinds

Tuesday 16th June 2015 Commons Chamber

[Damian Hinds]

There is probably no fool-proof or fraud-proof system of taking samples. People will seek to get around the regime, but the challenge in compliance is to interrupt that activity and stop it. In the past 15 months HMRC has accelerated its response to tax aspects of waste crime. It has a range of responses, including criminal and civil investigations, and the national waste sector task force takes cross-tax approaches.

[Mr Kevan Jones]

How many prosecutions have been taken forward?

[Damian Hinds]

I may get inspiration on that point before I sit down. If not, I will not have to write to the hon. Gentleman because I will be able to update him on Thursday.

In the 2015 Budget the coalition Government provided a further £4.2 million of funding to the Environment Agency specifically to tackle waste crime. That will enable it to take action against more illegal waste sites and illegal waste exports. HMRC always acts on information indicating non-compliance. For legal reasons, it generally does not comment on specific allegations of tax evasion and fraud. It fully engages with key partner agencies, most notably the Environment Agency, to ensure that compliance and enforcement activity is properly co-ordinated.

On the question about Scotland, the hon. Member for North Durham will know that this is a devolved tax, but it is set at the same rate on both sides of the border so there is no incentive to cross the border to take advantage of a lower rate. HMRC is, of course, in close, regular contact with Revenue Scotland, and the same is true of the two relevant environmental agencies on each side of the border.

We have had a useful debate. I hope I have covered Members’ concerns adequately and I commend the order to the House.

Question put and agreed to.