ABSTRACT

The Landfill Tax came into operation on 1 October 1996. It is levied on operators of licensed landfill sites at the following rates with effect from 1 April 2012:

Inactive or inert wastes £2.50 per tonne Included are soil, stones, brick, plain and reinforced concrete, plaster and glass

All other taxable wastes £64 per tonne Included are timber, paint and other organic wastes generally found in demolition work and builders skips

The rate for all other taxable wastes will be increased by £8 per tonne each year at least until 2014 when the rate will be £80 per tonne. There will also be a floor under the standard rate, so that the rate will not fall below £80 per tonne from 2014/15 to 2019/20. The lower rate for inactive or inert wastes will be frozen at £2.50 per tonne to 31 March 2013.