Landfill tax

England, Northern Ireland & Wales (ENIW) and Scotland landfill tax

Tax on the disposal of waste on operators of landfill sites calculated according to the weight and to the type of waste deposited.

  From 1 April 2021
From 1 April 2020
ENIW - active waste per tonne - standard rated £96.70 £94.15
ENIW - lower rate -inert waste per tonne - lower rated £3.10 £3
Scotland landfill tax £96.70 £94.15
Lower rate £3.10 £3