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.
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