ABSTRACT
The Landfill Tax came into operation on 1 October 1996. It is levied on operators of licensed landfill sites in England, Wales and Northern Ireland at the following rates with effect from 1 April 2019: https://www.niso.org/standards/z39-96/ns/oasis-exchange/table">
• Inactive or inert wastes [Lower Rate] £2.90 per tonne
Included are soil, stones, brick, plain and reinforced concrete, plaster and glass – lower rate
• All other taxable wastes [Higher Rate] £91.35 per tonne
Included are timber, paint and other organic wastes generally found in demolition work and builders skips – standard rate
