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|
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.