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Generic Tax Name Landfill tax
Tax name in the national language Landfill tax
Tax name in English Landfill tax
Member State UK-United Kingdom
Tax in force since 1996/10/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Finance Act 1996.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

UK.

 
Taxpayers

Landfill site operators.

 
Tax object and basis of assessment

Disposal of material as waste at a licensed landfill site.

 

 

The tax is chargeable by weight and there are two rates: there is a lower rate which applies to those inactive (or inert) wastes listed in the Landfill Tax (Qualifying Material) Order 1996. A standard rate applies to all other taxable waste.

 
Deductions, Allowances, Credits, Exemptions

There are exemptions from tax for dredgings of waste from inland waterways and harbours; waste arising from mining and quarrying operations; the burial of pets; waste arising from clearance of contaminated land (for disposals made with a valid relief certificate made before 1 April 2012); waste used for the restoration of landfill sites; and waste from the filling of quarries. There is also a scheme whereby landfill site operators can claim a tax credit of 90% of any contribution they make to an enrolled environmental body for spending on an approved object subject to a maximum credit of 5.1% of their landfill tax liability during a contribution year. Credit may also be claimed for waste removed to another landfill site or for reuse, recycling or incineration. Landfill sites may also include an information area where waste can be recycled, incinerated, sorted pending disposal or used at a place other than a landfill site. There is also provision for an entitlement for credit where a bad debt arises.

 
Rate(s) Structure

Waste taxable at the lower rate: GBP 2.50 per tonne from 1 April 2008.

Waste taxable at the standard rate: GBP 72.00 per tonne from 1 April 2013, increasing to GBP 80.00 from April 2014.

 
Tax due date

Payment is usually required by the last working day of the month following the end of the return period.

 
Tax collector

Once a landfill site operator is registered for the tax, he is required to submit a landfill tax return and make payment of the tax liability established by that return. A return will normally cover a three month period. However, operators may apply to vary these. Payment may be by credit transfer, direct debit or cheque.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ag

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,094.00 GBP 0.07
2011 1,090.00 GBP 0.07
2010 1,065.00 GBP 0.07
2009 842.00 GBP 0.06
2008 954.00 GBP 0.06
2007 877.00 GBP 0.06
2006 804.00 GBP 0.06
2005 733.00 GBP 0.06
2004 672.00 GBP 0.05
2003 607.00 GBP 0.05
2002 541.00 GBP 0.05
2001 502.00 GBP 0.05
2000 461.00 GBP 0.04

Comments

Tax revenues represent total net receipts after tax credits and other repayments have been claimed by or repaid to the landfill site operator. Waste taxable at the standard rate will increased to: GBP 80.00 per tonne from 1 April 2014. The lower rate will remain unchanged.