Guidance

Landfill Tax rates

Updated 6 April 2015

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 two rates. Inert or inactive waste is subject to the lower rate.

  Rate from 1 April 2016 Rate from 1 April 2015 Rate from 1 April 2014
Standard rate £84.40/tonne £82.60/tonne £80/tonne
Lower rate £2.65/tonne £2.60/tonne £2.50/tonne