Recommendation 33

HMRC expressed the opinion that Landfill Tax “needs to be complemented by regulation and effective enforcement of that regulation” to deal with the negative 58 Q 74; C&AG’s Report, para 1.33 59 C&AG’s Report, para 3 60 C&AG, Reducing carbon emissions from cars, Session 2019–2021, HC 1204, 26 February 2021, para 2 61 C&AG’s Report, para 2.14, Figure 14 62 Q 14 63 Qq 21, 54 64 Serious and organised waste crime review, Independent review into serious and organised crime in the waste sector, November 2018, page 1 65 C&AG’s Report, para 13 16 Environmental tax measures behaviours incentivised by the tax.66 When we asked HMRC about both exports of waste and fly-tipping, it told us that other departments had lead responsibility for these areas.67 We asked HMRC with whom it had engaged on the impact of Landfill Tax. It said that it was in contact with a range of different departments and in particular it worked with the Environment Agency. It gave the example of how it had worked with the Environment Agency to react to the increasing use of unauthorised landfill sites that HMRC said had been seen around four or so years ago. HMRC said this joint work had resulted in a legislative change which from 2018 had brought unauthorised sites into the scope of tax. HMRC also referred to the new joint unit on waste crime that has been set up to work in partnership with organisations such as the National Crime Agency to deal with criminal gangs.68 This unit was established in 2020 in the Environment Agency, in partnership with HMRC, the National Crime Agency and others, and was in response to a recommendation by the independent review into serious and organised crime in the waste sector in 2018.69