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.

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.