Consultation on reform of Landfill Tax
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and reducing opportunities for error and non-compliance, and cracking down on waste crime.
The consultation seeks views on proposals to reform the tax, including:
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Transitioning to a single rate of Landfill Tax by 2030
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Removing the Qualifying Fines Regime from April 2027
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Removing the exemption for filling quarries from 2027
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Removing the exemption for stabilisers used in dredged material from April 2027
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Removing the water discounting scheme from April 2027
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Increasing the rate applied to disposals at unauthorised waste sites
The consultation follows on from a call for evidence on reform of Landfill Tax in England and Northern Ireland by the previous government in in November 2021 and the government response in March 2023. Responses to the 2021 call for evidence highlighted that the current approach of applying Landfill Tax rates based on material type is outdated and does not fully align with modern waste processes.
This consultation will open on 28 April 2025 and will close on 21 July 2025. Responses should be provided to the response form (preferred) or by email: LfTpolicy@hmtreasury.gov.uk