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    • Landfill operator

      • The tax is applied per tonne of waste, applied in addition to the gate fee charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to HMRC.
      wikiwaste.org.uk/index.php/Landfill_Tax
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  2. Apr 2, 2024 · You can normally claim credit for the amount of Landfill Tax you charged on the disposal relating to the bad debt. However, you must offset against the amount of the bad debt:

  3. Mar 27, 2015 · This notice gives you detailed information about Landfill Tax rules and your obligations.

  4. Dec 15, 2014 · You’ll have to pay Landfill Tax if you operate a landfill site that has a licence or permit authorising disposals in or on the land.

  5. Feb 16, 2024 · Usually, the person liable to pay Landfill Tax is the landfill site operator (‘the operator’). The operator is the permit holder for a landfill site or the person who should have a permit for sites where material is disposed of.

  6. HMRC determines the amount of Landfill Tax due based on the types and weights of materials disposed of at landfill sites, using rates specified in legislation. Accurate record-keeping and reporting are essential for correct tax calculation.

  7. Apr 4, 2024 · Landfill Tax is assessed at two levels: a standard rate for most waste categories and a lower rate of £3 per tonne for specific qualifying materials like inert waste and soils. This tiered approach incentivises the disposal of waste in more environmentally considerate ways.

  8. Landfill tax is an extra environmental tax you must pay when you dispose of any waste at a landfill site. It’s added on top of any normal landfill fees and is charged by weight. The UK government licenses all landfill sites and charges the tax for organisations to use them.

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