Increases in Landfill Tax Rates (England, Northern Ireland)

Both the standard and lower rates of Landfill Tax will increase in 2019 in line with the Retail Prices Index (RPI), rounded to the nearest 5 pence. This measure was announced in the Autumn Budget 2017.

Previously, the tax applied across the UK but from 1 April 2015 it was devolved in Scotland and from 1 April 2018 in Wales.

The increases in the standard and lower rates of Landfill Tax in line with RPI will apply to taxable disposals made, or treated as made, at relevant landfill sites and unauthorised waste sites, on or after 1 April 2019.

The rate changes will apply in England and Northern Ireland only. Sites operating without the necessary environmental disposal permit or licence will be liable for Landfill Tax at the standard rate on all material.

Legislation will be introduced in Finance Bill 2018-19 to amend section 42(1)(a) and 42(2) of the Finance Act 1996 to provide for the new rates of Landfill Tax. These changes will be consolidated into the law supplied in Cardinal Environment EHS Legislation Registers and Law Checklists.