Landfill tax is charged on waste disposal at landfill sites in England and Northern Ireland unless the waste is specifically exempt. There are separate regimes in Wales and Scotland.
How the tax is charged
The tax is charged by weight and there are 2 rates. Inert or inactive waste is subject to the lower rate.
|Rate from 1 April 2021||Rate from 1 April 2020||Rate from 1 April 2019|