Guide

Environmental taxes, reliefs and schemes for businesses
Last updated: 8 December 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.