Landfill Tax explained by KeyconsultingUK

What is Landfill Tax?

Landfill tax applies to all landfill site operators. However, it will also apply to waste producers, those involved in the waste management industry and environmental bodies under the Landfill Communities Fund. 

What do I have to pay Landfill Tax on? 

There are certain exemptions available. However, unless it is specifically exempt, landfill tax applies to all material disposed of as waste by way of landfill, and at a landfill site that covered by a licence or permit under specific environmental legislation. 

It also applies to the prescribed landfill activities relating to use of material on site in certain cases.

Who is liable to pay Landfill Tax? 

As the landfill site operator, you are responsible to pay tax on a taxable disposal if you are the licence or permit holder for any landfill site. This means if you operate a licensed or permitted landfill site, any waste deposited in it, including waste produced by you will be liable to tax unless it is exempt from tax.
If you require further information in relation to this aspect or any issues covered by this aspect, please contact our office on 020 8768 5628.