Landfill Tax is designed to encourage all of us to reduce the amount of waste we produce and to look at alternative ways to recycle, reuse and recover and manage our waste. Landfill Tax is applicable to all disposers of waste at landfill.
VAT is charged on the full waste disposal fee, inclusive of the landfill tax.
There are two rates of tax:
· the lower rate - £2.50 per tonne for inactive waste such as rocks and soil
· the standard rate - £48 per tonne in the 2010/11 tax year (From April 2010 to March 2011)
Exemptions and tax credits
Waste arising from the following activities is exempt subject to meeting certain conditions:
· some dredging activities
· quarrying and mining
· pet cemeteries
· reclamation of contaminated land
Inactive waste used for landfill restoration and filling quarries is exempt subject to meeting certain conditions.
Landfill Communities Fund
The Landfill Communities Fund (LCF) - formerly the Landfill Tax Credit Scheme - enables operators to both claim a tax credit and contribute money to enrolled environmental bodies to carry out environmental improvement projects. The maximum credit that landfill site operators may claim against their annual landfill tax liability is 6 per cent.
Over the last 10 years CWM have claimed landfill tax credits, an funds have been awarded to help many local projects and schemes that have strong community, environmental and biodiversity focus. Please visit the following link CWM Community and Environmental Fund
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Landfill Tax (Acrobat PDF, 21KB)