Environmental Tax Act (Cap. 64:01).

This Act provides for the imposition of an environmental tax on empty plastic bottles plastic containers, and other packaging materials made of plastic imported in Belize and a tax on goods imported in packaging materials specified above. Tax shall be levied on the C.I.F. value of the goods. If the taxpayer can prove that he possesses the necessary facilities for recycling of the refuse generated by the use of specified goods, he may apply to benefit from a tax refund. The proceeds of the tax shall be placed in a special fund and shall be used, inter alia, to develop a solid waste programme, to clean up rivers and canals and other internal waterways, and in general for the preservation and enhancement of the environment. (9 sections)