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 2013:
Inactive or inert wastes £2.50 per tonne Included are soil, stones, brick, plain and reinforced concrete, plaster and glass – lower rate
All other taxable wastes £72 per tonne Included are timber, paint and other organic wastes generally found in demolition work and builders skips – standard rate
The standard (higher) 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 2014.
