Landfill Tax

From October 1996 all waste deposited in landfill sites has been subject to a tax known as ‘Landfill Tax’.

The tax is based on the weight of waste to be deposited so applying the polluter pays principle and in addition aims to promote sustainable development by encouraging less disposal of waste to landfill and more recycling etc.

Waste is currently taxed at £13 per tonne, increasing by £1 per year until it reaches £15 / tonne in 2004. Lower risk waste is taxed at £2 / tonne.

Lower risk waste is defined as:

• naturally occurring rocks and soils, including gravel, clay, sand, sandstone, limestone, clean building or demolition stone, topsoil, peat, silt and dredging
• ceramic or cemented materials, glass, bricks, clay ware, pottery, china, mortar, concrete, refractories
• processed or prepared mineral materials not used or contaminated, moulding sands and clays, clay absorbents, manmade mineral fibres, silica, mica and abrasives
• Furnace slags
• Certain ashes – bottom ash and fly ash from wood or coal combustion including incineration
• Low activity inorganic compounds (see regulations for full list)
• Gypsum and calcium sulphate based plaster is disposed of in a separate containment cell.

The Landfill Tax (Contaminated Land) Order 1996 provides an exemption from the tax for disposals of waste soil, etc from contaminated sites, which are undergoing reclamation.

Please note: These statements are for your assistance and may not be complete for your company’s particular circumstances. If in any doubt you are advised to consult your local Groundwork office or the Environment Agency to ensure that any action you take is within the law.

Environment Agency:
Northwest Regional office (Warrington) – 01925 653 999
Sub-regional offices:
Northern area office (Carlisle) – 01228 25151
Central area office (Preston) – 01772 339882
Southern area office (Sale) – 0161 973 2237