Landfill Tax

The primary legislation on Landfill Tax and the Landfill Communities Fund is contained in the Finance Act 1996.

The Requirements

The fundamental purpose of landfill tax is to use an economic driver to make waste producers more aware of the significance of the waste they produce and, hopefully, consider ways of reducing their waste bill by reducing the quantity of waste that they produce. This can be done by diverting waste from landfill and recovering some sort of value from the resource they are about to discard.

By diverting the waste from landfill, or by reusing or recycling their waste, or by Energy from Waste incineration, they can avoid having to pay landfill tax.

Revenue from landfill tax can benefit environmental projects through The Landfill Communities Fund (formerly the Landfill Tax Credit Scheme).

How Bywaters can help

Our wide range of waste management and recycling services enables our customers to improve their environmental performance and to control costs by avoiding expensive landfill disposal.

*The standard rate of landfill tax will increase by £8 per tonne each year from 1 April 2011 until at least 2014. There will be a floor under the standard rate at £80 per tonne, so that the rate will not fall below £80 per tonne from April 2014 until at least 2020.