Commentary

V20.207 Rates of LDT

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.207 Rates of LDT

Part V20 Landfill tax | Commentary

V20.207 Rates of LDT

There are three rates of LDT.

From
1 April
2018a
From
1 April
2019b
From
1 April
2020c
From
1 April
2021c
Standard rate – per tonne£88.95£91.35£94.15£96.70
Lower rate – per tonne£2.80£2.90£3.00£3.10
Unauthorised disposals rate£133.45£137.00£141.20£145.05

Determining LDT chargeable

LDT is calculated by multiplying the taxable weight of the material by the relevant rate of LDT1.

For disposals at authorised landfill sites LDT is due at the standard rate unless it is specifically relieved, excluded, exempted or is a qualifying material for the purposes of the lower rate2.

Disposals at unauthorised landfill sites are chargeable at the unauthorised disposals rate regardless of the

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