Furniture, fixtures and fittings comprise the largest waste "by volume" that a business can produce when relocating. Down-sizing and replacing office furniture means that many items can potentially be made redundant. The cost of disposal now impinges significantly upon such projects, with landfill and skip hire adding to financial burdens. Government strategies relating to business waste reduction have heightened public awareness of the need for Companies to cut down on rubbish sent to landfill. Targets proposed by Defra for cutting the amount of commercial and ndustrial waste going to landfill include of that produced in 2010, 36% by 2015 and 35% by 2020. The landfill rate is currently thought to be around the 40% mark. Landfill taxes continue to rise, placing further emphasis upon the use of recycling resources as a vialble alternative.