Guide

Environmental taxes, reliefs and schemes for businesses

Last updated: 26 September 2017

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:

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.

Environmental taxes, reliefs and schemes for businesses
Landfill Tax