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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-landfill-tax/landfill-tax-rates-from-1-april-2013
What the tax applies to
Landfill Tax applies to all waste:
- disposed of by way of landfill
- at a licensed landfill site
- on or after 1 October 1996
- unless the waste is specifically exempt
Excise Notice LFT1: a general guide to Landfill Tax explains what waste is.
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.
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