Landfill tax

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 2021Rate from 1 April 2020Rate from 1 April 2019
Standard rate£96.70/tonne£94.15/tonne£91.35/tonne
Lower rate£3.10/tonne£3.00/tonne£2.90/tonne