Guidance

Landfill Tax rates

Updated 1 April 2017

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

Notice LFT1 A general guide to Landfill Tax explains what constitutes waste.

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.

  Rate from 1 April 2017 Rate from 1 April 2016 Rate from 1 April 2015
Standard rate £86.10/tonne £84.40/tonne £82.60/tonne
Lower rate £2.70/tonne £2.65/tonne £2.56/tonne