During his Budget speech, the chancellor said: "There is a huge potential for British firms to capture new world markets by investing in environmentally-friendly technologies and creating new businesses and jobs as a result."

Forum Response: Environmental Services Association

Dirk Hazell, chief executive of the Environmental Services Association, told ePolitix.com: "The ESA has noted the government's anticipation that rates of landfill tax will need to be increased significantly in the medium term as part of the mix of future policy measures.

"ESA has for some years publicly anticipated that the government's thinking would evolve in this way. However, the industry does need to plan its investment decisions some years in advance.

"Therefore, if the maximum environmental benefit is to be extracted from future increases in the Landfill Tax, the UK's waste management industry needs to so know as soon as practicable of fiscal and regulatory incentives to invest in recycling infrastructure.

"Our industry is unusual in anticipating investment of £0.5 to £1 billion a year indefinitely in British jobs and infrastructure.

"We fully appreciate why the government wishes to delay an announcement until the PIU waste project has reported, but we urge the government to make its firm intentions for the Landfill Tax clear at the very earliest practicable opportunity thereafter and in any event before the 2003 Budget."

Forum Response: Timber Trade Federation

Mark O'Brien, public affairs manager at the Timber Trade Federation, told ePolitix.com: "It's extremely difficult to reconcile the chancellor's recent comment that " creating the right environment for business is central to everything the government does " with the decision to increase National Insurance Contributions from 11.8 per cent to 12.8 per cent. Business has spent the last five years coping with an increasing burden of red tape and ever more regulation and is now faced with an effective tax increase on jobs. "

"We are also disappointed there has been no change in the level of VAT on repair and maintenance of domestic property and no widening of the range of energy efficient products eligible for reduced VAT. The TTF had supported the Construction Products Association campaign in favour of both of these over the last year.

"However, we do welcome the freeze in fuel duty in the face of a high level of world oil prices, the changes to the VAT regime for small business and being a very social trade the freeze on wine, spirits and beer duty. Unfortunately, the hike in NICs for business more than outweighed these plus points and more generally the apparent return to old tax and spend economics will worry many in the business community."

Forum Response: The Woodland Trust

Dr James Cooper, public affairs manager of the Woodland Trust told ePolitix.com: " We warmly welcome the extension of Income Tax relief and Corporation Tax relief to gifts of land and property to charities. This is an encouraging decision for which the Woodland Trust and others have been lobbying for some time, with very positive implications for the future stewardship of environmental assets, though detailed proposals of this change are not yet available. Far less encouraging however is the impact of the increase in national insurance contributions which could cost the charitable sector as a whole £50m a year.

"From a green standpoint the Budget sends out some rather ambiguous signals. Climate change and built development are two of the biggest threats to our natural heritage and whilst clearly the exclusion of Combined Heat and Power from the Climate Change Levy is to be welcomed, as are the cuts in Vehicle Excise Duty for least polluting vehicles, it may be argued that these gains are actually neutralised by actions elsewhere in the Budget.

"We would like to have seen clearer evidence that the chancellor remains genuinely committed to the Statement of Intent on Environmental Taxation, published in 1997, which set out the government's aim to reform the tax system to encourage behaviour that minimises environmental damage.

"We would also like to have seen greater evidence that the promotion of sustainable development is genuinely core to the Treasury's approach with the outcome of Spending Review 2002 looming. Addressing the issue of how greenfield development might be discouraged through the use of the tax system would have sent out a more positive message about the Treasury's concern for protecting the environment."