Landfill Tax

You pay tax on top of your normal landfill fees if your business gets rid of waste using landfill sites.

If you get rid of waste at sites not authorised for landfill, you’ll be charged Landfill Tax. You may also have to pay a penalty or be taken to court.

Landfill operators - what you must do

You need to:

What to pay

The tax is charged by weight. There are 2 rates. You pay the lower rate on ‘inactive waste’ - for example rocks or soil.

Rate Amount you pay
Lower rate £2.80 per tonne
Standard rate £88.95 per tonne

Loss on Ignition (LOI) testing regime

If your landfill site accepts waste fines, you may need to carry out a loss on ignition test to help determine the rate of tax to pay.

Exemptions

You do not have to pay Landfill Tax on:

  • dredging activities
  • quarrying and mining
  • pet cemeteries
  • inactive waste used for filling quarries

You can get tax credits if you send waste from landfill to be recycled, incinerated or reused.