Environmental taxes, reliefs and schemes for businesses
Landfill Tax
You pay tax on top of your normal landfill fees if your business gets rid of waste using landfill sites.
If you get rid of waste at sites not authorised for landfill, you’ll be charged Landfill Tax. You may also have to pay a penalty or be taken to court.
Landfill operators - what you must do
You need to:
- get a permit
- register within 30 days of setting up - if you do not you can be fined
What to pay
The tax is charged by weight. There are 2 rates. You pay the lower rate on ‘inactive waste’ - for example rocks or soil.
| Rate | Amount you pay |
|---|---|
| Lower rate | £3.30 per tonne |
| Standard rate | £103.70 per tonne |
Loss on Ignition (LOI) testing regime
If your landfill site accepts waste fines, you may need to carry out a loss on ignition test to help determine the rate of tax to pay.
Exemptions
You do not have to pay Landfill Tax on:
- dredging activities
- quarrying and mining
- pet cemeteries
- inactive waste used for filling quarries
You can get tax credits if you send waste from landfill to be recycled, incinerated or reused.