Guide
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.
Landfill operators - what you must do
You need to:
- get a permit for operating a Landfill site
- register within 30 days of setting up - if you don't 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 | £2.50 per tonne |
| Standard rate | £80 per tonne |
Exemptions
You don't 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.