| 释义 |
environmental taxes
There are three taxes that are described by the UK government as being designed to encourage business to operate in a more environmentally friendly way. These are: (1) aggregates levy, imposed on the commercial exploitation of rock, gravel, and sand (Finance Act 2001 ss 16–49); (2) climate change levy, on the supply of electricity, gas, coal, and coke, which are regarded as leading to global warming (Finance Act 2000 sch 6); and (3) landfill tax, a charge on the commercial disposal of waste (Finance Act 1996 ss 39–71). |