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A bill to Prohibit the carrying out of construction work in respect of new waste incinerators, other than in cases where substantial construction has already begun; to make provision about the taxation of waste disposed of by way of incineration; to prohibit local authorities from entering into any contract for the incineration of waste which requires them to pay financial penalties if a minimum amount of waste is not delivered for incineration; and for connected purposes.

Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

1 Prohibition on construction of new waste incinerators¶

(1) Nothwithstanding any other enactment, the Secretary of State, planning inspectorates and waste planning authorities may not consent to the construction of new waste incinerators in England.

(2) No construction work may be undertaken by any public body or private enterprise, including individuals, on the construction of new waste incinerators.

(3) The restrictions in subsection (2) do not apply where substantial construction work was already underway prior to this Act coming into force.

(4) The Secretary of State may by regulations made by statutory instrument—

(a) provide for a definition of “substantial construction work” for the purposes of this Act,

(b) make further provision consequential on this section.

(5) Regulations under this section may not be made unless a draft has been laid before and approved by resolution of each House of Parliament.

2 Incinerated Waste Tax: Duty to produce proposals¶

(1) Within six months of the passing of this Act, the Secretary of State must lay before both Houses of Parliament a report containing proposals for a tax on waste disposed by means of incineration (“Incinerated Waste Tax”) in England.

(2) Proposals under this section must—

(a) include proposed rates at which the Incinerated Waste Tax would be paid,

(b) include an assessment of the likely effect of the proposed rates on the amount of waste incinerated in England, and

3 Prohibition on local authorities entering contractual arrangements with liabilities related to minimum quantities of waste supplied for incineration¶

(1) The Secretary of State must by regulations prohibit local authorities in England from entering into any form of arrangement that leaves them liable to a financial penalty if minimum levels of waste are not delivered for incineration.

(2) The Secretary of State may by regulations made by statutory instrument make further provision consequential on this section.

(3) Regulations under this section may not be made unless a draft has been laid before and approved by resolution of each House of Parliament.

4 Extent, commencement and citation¶

(1) This Act extends to England and Wales.

(2) This Act comes into force on the day in which it is passed.

(3) This Act may be cited as the Waste Incinerators Act 2026.