The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the rates of Landfill Tax and what waste will be liable to each rate. This note should be read in conjunction with the following guidance notes:
Landfill tax is charged at two rates and is levied on the overall weight of the taxable products. The following rates are applied:
Landfill Tax was devolved to the Scottish Parliament in April 2015 and devolved to the Welsh Assembly from 1 April 2018.
The tax was introduced in October 1996 and the historical, current
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