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Notice

Excise Notice LFT1: a general guide to Landfill Tax

This notice gives you detailed information about Landfill Tax rules and your obligations.

Updates to this page

From:
HM Revenue & Customs
Published:
27 March 2015
Last updated:
26 November 2025
Show all updates

  1. We have updated section 3.1 with the Landfill Tax rates for 1 April 2026. We have also updated the Maximum percentage credit table in section 15.1.2.

  2. The table in section 3 of 'Excise Notice LFT1: a general guide to Landfill Tax' has been updated with an entry for 1 April 2025 and the table in section 15.1.2 has been updated to include an entry for 1 April 2024.

  3. The table in section 3 of 'Excise Notice LFT1: a general guide to Landfill Tax' has been updated with an entry for 1 April 2024 and the table in section 15.1.2 has been updated to include entries for 1 April 2021, 2022 and 2023.

  4. The address in the 'your comments or suggestions' section of Excise Notice LFT1 has been updated.

  5. The table in section 3 of 'Excise Notice LFT1: a general guide to Landfill Tax' has been updated with an entry for 1 April 2023.

  6. Section 6.9 has been updated because the temporary change introduced to the loss on ignition retesting condition due to coronavirus is now permanent. Updates have also been made to section 24 to clarify evidential considerations and update references.

  7. Information about how to pay at section 17.4 of Excise Notice LFT1 has been updated, as you can now approve a payment through your online bank account.

  8. The table in section 3 of 'Excise Notice LFT1: a general guide to Landfill Tax' has been updated with an entry for 1 April 2022.

  9. Section 6.9 of the Excise Notice LFT1: a general guide to Landfill Tax has been updated regarding delay in prescribed retest due to Covid-19.

  10. Sections 1.2, 2.5, 3.1, 5.3 and 15.1.2 of the Excise Notice LFT1: a general guide to Landfill Tax have been updated.

  11. Sections 1.2, 3.1, 11.1, 15.1.2 and 24.3 have been updated in relation to the recent Budget announcement.

  12. Notice has been updated to reflect legislative changes to Landfill Tax from 1 April 2018. These updates include clarifying what a taxable disposal is and a new Section 24 about unauthorised waste sites.

  13. This notice cancels and replaces Notice LFT1 (February 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  14. HM Revenue and Customs have made changes to Notice LFT1 to give information about the new online returns service.

  15. This notice cancels and replaces Notice LFT1 (December 2015).

  16. This notice cancels and replaces Notice LFT1 (March 2015). See section 1.2 'What has changed?' for further details.

  17. This notice cancels and replaces Notice LFT1 (July 2013). This notice comes into effect on 1 April 2015. See section 1.2 'What has changed?' for further details.

  18. First published.

Documents

Excise Notice LFT1 — a general guide to Landfill Tax

HTML

Example questionnaire

PDF, 289 KB, 2 pages

Reporting Loss on Ignition test result above the threshold: example form

PDF, 122 KB, 3 pages

Flowchart to determine Landfill Tax liability

PDF, 937 KB, 1 page

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Details

This notice deals with requirements under Landfill Tax legislation. This is a tax on the disposal of material. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery.

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