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 1April 2011:
Inactive or inert wastes £2.50 per tonne Included are soil, stones, brick, plain and reinforced concrete, plaster and glass
All other taxable wastes £48 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. The lower rate for inactive or inert wastes will be frozen at £2.50 per tonne to 2012/13.
