Landfill tax—England and Northern Ireland
Produced in partnership with Angus Evers of Shoosmiths

The following Environment practice note produced in partnership with Angus Evers of Shoosmiths provides comprehensive and up to date legal information covering:

  • Landfill tax—England and Northern Ireland
  • Brexit
  • The Taxes (Amendments) (EU Exit) Regulations 2019
  • What is landfill tax?
  • Who pays landfill tax?
  • What is a landfill site?
  • What material qualifies for landfill tax?
  • Exemptions
  • Cost and landfill tax
  • Registration requirements
  • More...

Landfill tax—England and Northern Ireland

Brexit

11 pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements came to an end and significant changes began to take effect across the UK’s legal regime.

The Taxes (Amendments) (EU Exit) Regulations 2019

The Taxes (Amendments) (EU Exit) Regulations 2019, SI 2019/689 (the Taxes EU Exit Regulations) come into force on IP completion date. The Taxes EU Exit Regulations, SI 2019/689, reg 35 make amendments to the Landfill Tax (Qualifying Fines) (No 2) Order 2015, SI 2015/1385, to substitute a new definition of hazardous waste by reference to the Waste Directive (Directive 2008/98/EC).

For more information on the commencement of Brexit SIs and on retained law, see Practice Notes:

  1. Brexit legislation tracker—Brexit SIs—commencement

  2. Introduction to retained EU law

What is landfill tax?

Landfill tax is an environmental tax administered in England and Northern Ireland by the Commissioner of Customs and Excise, HMRC Central Unit (Landfill Tax).

Who pays landfill tax?

Ordinarily, the ‘operator’ of the landfill site is liable to pay landfill tax. The operator is the person who holds the environmental permit (in England) or licence (in Northern Ireland) for the landfill site.

However, where the permit holder has no direct involvement in operating the

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