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 2017
Inactive or inert wastes [Lower Rate]
£2.80 per tonne
Included are soil, stones, brick, plain and reinforced concrete, plaster and glass – lower rate
All other taxable wastes [Standard Rate]
£88.95 per tonne
Included are timber, paint and other organic wastes generally found in demolition work and builders skips – standard rate
