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Landfill tax notice updated

Landfill tax notice updated LANDFILL TAX

Landfill tax was introduced by the Government in 1996 to encourage efforts to minimise the amount of waste produced in England, Wales and Northern Ireland and the use of non-landfill waste management options such as, recycling, composting and recovery. The standard rate of landfill tax as of 1 April 2016 is £84.40 (£86.10 – 2017-18) per tonne. Certain inert waste (such as bricks) is taxed at a lower rate of £2.65 (£2.70 – 2017-18) per tonne.

HMRC’s Notice LTF1: A general guide to landfill tax. The Notice is primarily for landfill site operators but will also be of interest to waste producers, others involved in the waste management industry and environmental bodies under the Landfill Communities Fund. The notice has been updated to provide information about the new online returns service.

Operators of landfill sites in Scotland are liable to register and account for Scottish Landfill Tax (SLfT). The SLfT is a tax on the disposal of waste to landfill and is charged by weight on the basis of two rates. These rates currently mirror the standard and lower rates in the rest of the UK.

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