(FA 1996, s. 42; Notices LFT 1 and 2; HMRC ‘Landfill tax’ manual)

Note: See ¶19-100 for rates applicable in Scotland (from 1 April 2015) and ¶19-200 for rates applicable in Wales (from 1 April 2018).

Landfill tax was introduced on 1 October 1996 and is collected from landfill site operators.

Landfill tax aims to encourage diversion of waste disposal from landfill sites.

Type of waste

Rate (per tonne)

Inactive waste liable to lower rate

£

From 1 April 2020

3.00(1)

From 1 April 2019

2.90

From 1 April 2018

2.80

From 1 April 2017

2.70

From 1 April 2016

2.65

From 1 April 2015

2.60

From 1 April 2008

2.50

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