water environment, bringing together into a single enforcement body the powers of the old National Rivers Authority (water pollution), Her Majesty's Inspectorate of Pollution (industrial processes), and the waste regulation functions of local authorities. The Environment Agency is run on a regional basis with divisions of responsibility that reflect the old enforcement bodies.
In August, a landfill tax was introduced under the Finance Act 1996. The Landfill Tax Regulations 1996, the Landfill Tax (Qualifying Materials) Order 1996, and the Landfill Tax (Contaminated Land) Order 1996 flesh out the statutory framework. The provisions came into force in October and mean that the vast majority of waste disposed of in landfill sites will be subject to a tax. The rate of tax will be £7 per tonne, except for specified relatively "inactive" wastes, which will attract a rate of £2 per tonne. The tax is paid by the operators of landfill sites and passed on indirectly to the waste producers. Landfill operators will be able to claim credits in respect of 90 percent of their tax liabilities when they make payments into "environmental trusts." These bodies are to be non-profit organisations with the ability to fund environmental programmes.
In 1996, the Republic of Croatia became a party to the following environmental treaties: Convention on Environmental Impact Assessment in a Transboundary Context, Espoo, 1991; Convention on the Protection and Use of Transboundary Watercourses and International Lakes, Helsinki, 1992; UN Framework Convention on Climate Change, Rio de Janeiro, 1992; Convention on Biological Diversity, Rio de Janeiro, 1992; Convention on Cooperation for the Protection and Sustainable Use of the Danube River, Sofia, 1994; and Amendments to the Montreal Protocol on Substances That Deplete the Ozone Layer, Copenhagen, 1992.
Being a country whose calculated annual level of consumption of controlled substances under the Montreal Protocol is less than 0.3 kilograms per capita, the Republic of Croatia is entitled to delay for 10 years its compliance with the control measures set out in the Protocol. However, Croatia decided not to take advantage of that grace period and to switch as quickly as possible to alternative substances and technologies, using the assistance of the Multilateral Fund. As a first step, on 16 January, the Croatian government and the UN Environment Programme (UNEP) concluded an agreement on