Gordon Brown has announced a range of environmental measures in his Budget.

Climate change levy will remain frozen at current rates, a low rate of car tax will be introduced for low and zero emission cars and companies will be offered tax breaks to use energy-saving technologies and sustainable water use.

Landfill tax will increase, while there will be tax breaks for companies that better manage the waste they create. Standard rate of landfill tax to rise by £3 per tonne annually until it reaches £35 per tonne.

Forum Response: Biffa

Peter Jones, director of external affairs for Biffa Waste Services, told ePolitix.com: "It's hardly surprising that the chancellor has failed to respond to calls for levelling the financial playing field for innovative resource efficient processing technologies compared to the landfill option. This merely confirms what we have come to expect when considering the prime minister's rhetoric, which has more ambition than substance.

"Given that the relatively marginal impact on corporate costs compared to the immense gains in resource efficiency, society is the long tern loser.

"At least we now know that with Gordon Brown's timetable we won't achieve parity with landfill until 2011 - well beyond the 'crunch' period of 2006-8 when many European obligations land on the mat.

"The absence of any reference to enabling legislation in this finance act with regard to charging households for waste merely confirms the political fears this administration has when tinkering with environmental economic instruments."

Forum Response: Energy Saving Trust

Philip Sellwood, chief executive for the EST, said: "This is a disappointing Budget for household energy efficiency, where government has missed an opportunity to cut both carbon emissions and energy bills for consumers through reducing VAT on energy efficiency materials and products.

"Over the past two years the government has undertaken three major consultations, including one on economic instruments to improve energy efficiency in the home. Yet instead of taking action to cut VAT on condensing boilers, fully funded through an inefficiency tax, the Treasury has decided on more consultation. Action now to promote condensing boilers is important in order to pave the way for the 2005 change in building regulations that will make them the standard.

"However, on the transport side things are more positive. The introduction of a new low carbon dioxide VED band and the promise of fiscal incentives for bioethanol are all steps in the right direction. Slowly transport policy is reflecting the carbon reduction imperative and that is real progress. We need to see similar progress with regards to household energy use."

Forum Response: Woodland Trust

A Woodland Trust spokesman said: "Following the publication last autumn by the Treasury of 'Tax and the Environment; Using Economic Instruments', we had hoped for a more imaginative approach from Gordon Brown in terms of protecting and enhancing the environment than appeared in today's Budget.

"With regard to the successor to the Landfill Tax Credit Scheme, it is vital that the important improvements to local quality of life funded by the old credit scheme are not undermined by a reduction in spending on local community environmental projects. There should be a clear commitment to maintain support for such projects through new funding streams.

"In addition more should be done to ensure that provision of new housing takes place in a sustainable way. It is vital that the Treasury do not lose sight of the need for sustainable development which means promoting growth while protecting the environment."

Forum Response: Countryside Alliance

Richard Burge, chief executive of the Countryside Alliance, said: "Growing crops to produce bio-fuels is a new opportunity for arable farmers which could contribute towards sustainable land use.

"Bio-fuels have the potential to replace increasingly scarce fossil fuels, and are carbon neutral so do not contribute to global warming.

"We are happy that the chancellor has recognised the potential importance of bio-ethanol, but urge him to cut duty on all bio-fuels further and faster to encourage major investment into their production."

Forum Response: Country Land and Business Association

Adrian Baird, chief taxation adviser to the CLA, said: "A dramatic and welcome tax change affecting rural and farming businesses was announced to-day in the Budget. From 6 April 2004 all let land will be treated for capital gains tax taper relief purposes equally with land used in the owner's business.

"This change will add a significant encouragement to create new lettings, business and jobs in the countryside.

"It will encourage owners to make the optimal use of redundant assets, bring more income into the countryside, providing a platform for the resurgence of enterprise in rural areas. It is very good news at a time when those in the countryside had thought the chancellor had forgotten them."

Forum Response: Construction Products Association

Michael Ankers, chief executive of the CPA, said: "We are disappointed that the chancellor has failed to act in this Budget to reduce VAT on either repair maintenance and improvement activity or, particularly, energy efficient products in the light of the importance the recent White Paper gave to reducing energy use in buildings.

"We will be looking for action in these areas following the promised reviews of both housing supply and incentives to encourage household energy efficiency."

Forum Response: Environmental Services Association

Dirk Hazell, chief executive of ESA, told ePolitix.com: "ESA has for years advocated piloting in the current parliament of direct charging of householders for management of their waste. Direct charging creates no incentive to fly-tip and need not be regressive.

"We do not know what 'further work...to consider the practicalities' is needed: a study by Ernst and Young laid the foundations last year, we have just had the Strategy Unit undertaking a sectoral review, there has been an inter-departmental ministerial group for some months and there are precedents in other utilities and other countries.

"The government recently confirmed it will honour its promises to Europe about waste management - it would help to give local authorities such powers as they need in the current session to pilot direct charging."

Forum Response: Chartered Institution of Wastes Management

Jane Beasley, Communications Manager for CIWM, told ePolitix.com: "The 2003 Budget showed clear intent to support more sustainable management of waste but detail in terms of funding and operational issues is still lacking, as mechanisms for delivery have been deferred pending further consultation and final decision by DEFRA.

"The Budget did confirm the increase in landfill tax by £3 in 2005/06, and by at least £3.00 per year thereafter, towards a medium to long-term rate of £35 per tonne. The intention was also stated to ensure that landfill tax increases be revenue neutral to local government, however details on how this is to be achieved have not yet been finalised.

"In addition, the Budget announced the successor to the Waste Minimisation fund, with the Waste Management Performance Fund for England providing non-ringfenced funds for local authorities. This is intended to 'deliver a step change in sustainable waste performance for all households' however detail in relation to the start date, value of the fund, and operational issues have yet to be resolved and will follow further consultation with local government stakeholders.

"Following the announcement in the Pre-Budget report last November, of the reform of the LTCS, it was anticipated that the chancellor would shed more light on the delivery mechanism of the redirected public spending programme. This is not the case. Reference is made to the management of the fund by DEFRA and the focus of the spending programme to be household waste reduction, increase kerbside, and promotion of alternative technologies.

"However, details of the programme were deferred to a subsequent announcement by DEFRA, with no time indication on when this is to occur. Any local authorities keen to establish how and when they would access the funds available, continue to face uncertainty.

"In terms of the decision in the Budget to undertake further work on household incentive schemes before pilot programmes can be introduced, CIWM urges the government to review existing research to avoid duplication and time delays.

"A major study into the practicalities of operating charging schemes, taking into consideration barriers to implementation in the UK, and utilising international experiences, is due to be published by the Chartered Institution of Wastes Management next week. The research, commissioned by IWM (EB), in conjunction with the Local Government Association and funded by Biffaward could make an important contribution to the debate and speed up the progression towards a final decision on extending powers of Local Authorities and initiating pilots.

"Finally, CIWM welcomes the government commissioned review of environmental and health effects of all waste management options and looks forwards to the publication of the results.

"Whilst the intentions of the chancellor may be regarded as positive, the Budget has done little to address the uncertainty within the waste sector, particularly with regard to funding mechanisms and timeframes. Much now rests upon the governments response to 'Waste Not, Want Not', expected in May and subsequent guidance from DEFRA on how the public spending programme and the Waste Management Performance Fund are to be distributed."