Policy paper

Landfill Tax: disposals not made at landfill sites

This measure extends the scope of Landfill Tax to include disposals at sites which don't have an appropriate environmental permit.

• From: HM Treasury and HM Revenue & Customs
• Published: 13 September 2017
• Last updated: 16 March 2018 — See all updates

Documents

Landfill Tax: disposals not made at landfill sites

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Draft legislation: Landfill Tax

PDF, 97.4 KB, 11 pages

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Explanatory note for Landfill Tax

PDF, 128 KB, 4 pages

Details

This measure extends the scope of Landfill Tax to disposals made at sites without an environmental disposal permit, and brings clarity to what material is taxable at sites that do have a permit.

Published 13 September 2017
Last updated 16 March 2018 + show all updates

1. 16 March 2018

   Following the 2017 Autumn Budget, the 'Exchequer impact' table has been updated.

2. 13 September 2017

   First published.