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|