Commentary

V20.108 Rates of tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.108 Rates of tax

Part V20 Landfill tax | Commentary

V20.108 Rates of tax

With effect from 1 April 2020, landfill tax is chargeable at:

  1.  

    •     £94.15 per tonne1 for any waste other than qualifying material2

  2.  

    •     £3.00 per tonne3 where the material disposed of is treated as consisting entirely of qualifying material4

Previous rates

The table below sets out the rates of landfill tax since 1996. Since 1999, the standard rate has increased annually on 1 April as amended by the Finance Act for that year. The first increase in the rate for qualifying material took place on 1 April 2008 when it was increased from £2 per tonne to £2.50 per tonne.

YearStandard rateLower rate
1996–1999£7 per tonne£2 per tonne
1999–2000£10 per tonne£2 per tonne
2000–2001£11 per tonne£2 per tonne
2001–2002£12 per tonne£2 per tonne
2002–2003£13 per tonne£2 per tonne
2003–2004£14 per tonne£2 per tonne
2004–2005£15 per tonne£2 per tonne
2005–2006£18 per tonne£2 per tonne
2006–2007£21 per tonne£2 per tonne
2007–2008£24 per tonne£2 per tonne
2008–2009£32 per tonne£2.50 per tonne
2009–2010£40 per tonne£2.50 per tonne
2010–2011£48 per tonne£2.50 per tonne
2011–2012£56 per tonne£2.50 per tonne
2012–2013£64 per tonne£2.50 per tonne
2013–2014£72 per tonne£2.50 per tonne
2014–2015£80 per tonne£2.50 per tonne
2015–2016£82.60 per tonne£2.60 per tonne
2016–2017£84.40 per tonne£2.65 per tonne
2017–2018£86.10 per tonne£2.70 per tonne
2018–2019£88.95 per tonne£2.80 per tonne
2019–2020£91.35 per tonne£2.80 per tonne
2020–2021£94.15 per tonne£3.00 per tonne

Qualifying materials

The following materials qualify for landfill tax at the lower rate of £3.00 per tonne5. The lower rate does not apply to disposals made at unauthorised/illegal sites.

GroupDescription of materialConditions
Group 1Rocks and soilsNaturally occurring
Group 2Ceramic or concrete

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