HM Revenue and Customs (HMRC)

HM Revenue and Customs (HMRC) are the UK’s tax, payments and customs authority, and has a vital purpose: collecting the money that pays for the UK’s public services and help families and individuals with targeted financial support [1].

Established by Act of Parliament in 2005 as a new department replacing the Inland Revenue and Customs and Excise. HMRC are responsible for environmental taxes, climate change and aggregates levy and Landfill Tax, Plastics Tax amongst a range of other taxes[1].

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Responsibilities

Key responsibilites directly related to the waste and resource sector (notwithstanding the direct impact of business-related taxes) include:

  • environmental taxes
  • climate change and aggregates levy and landfill tax
  • plastics tax

References:

  1. HMRC .gov website