Landfill tax is designed as a tax on waste disposal at landfill sites in England and Northern Ireland. Scotland has its own Scottish Landfill Tax, charged under the Landfill Tax (Scotland) Act 2014, for which see ¶75300. From 1 April 2018, landfill disposals tax replaces landfill tax in Wales, for which see ¶75900.
It is designed, in part, at least, as an incentive to reduce waste and to encourage alternative methods of dealing with waste such as recycling it. Thus it was billed, on introduction, as an environmentally friendly tax that would help protect the environment.