Home > Legislation > Landfill tax regulations

The Finance Act 1996 turned a commitment to a Landfill Tax into UK law. The tax creates a disincentive to landfill by charging for each tonne of waste disposed of at landfill.

The rate of Landfill Tax for active waste for 2007/08 is £24 per tonne and is set to rise by £8 per tonne per year from April 2008 until at least 2010/11.

Landfill tax for inert waste is charged at the lower rate of £2 per tonne, rising to £2.50 in April 2008.

The Landfill Tax Credit Scheme (LTCS) means that much of the revenue generated from the tax goes to support waste reduction and recycling schemes.

landfill tax regulations cartoon landfill tax regulations cartoon