§ Mr. Meacher
To ask the Secretary of State for Defence what consultation his Department has undertaken with Her Majesty's Customs and Excise over the implementation of the landfill tax; and if he will make a statement. 
§ Mr. Soames
Her Majesty's Customs and Excise have kept my Department informed of the plans to implement the landfill tax. As the MOD and its agencies do not operate any landfill sites, we do not except to pay direct landfill tax charges.