Landfill Tax: Difference between revisions
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The Landfill Tax started out at modest rates and annual increases, and was then increased by £8 per tonne from 2006 to 2014 before moving closer to inflationary increases thereafter, with the rate from 1st April 2019 announced at £91.35 for active and £2.90 for inactive waste and from 1st April 2020 £94.15 for active and £3.00 for inactive waste. | The Landfill Tax started out at modest rates and annual increases, and was then increased by £8 per tonne from 2006 to 2014 before moving closer to inflationary increases thereafter, with the rate from 1st April 2019 announced at £91.35 for active and £2.90 for inactive waste and from 1st April 2020 £94.15 for active and £3.00 for inactive waste. | ||
From 2015 the Scottish Landfill Tax<ref>[https://revenue.scot/scottish-landfill-tax Scottish Landfill Tax]</ref> came into force (at the same rates England and set for the same rate in 2019/20) and from April 2018 Wales <ref>[http://www.legislation.gov.uk/wsi/2018/131/made Landfill Disposals Tax (Wales)]</ref> set its own landfill tax known as the Landfill Disposal Tax (with a slightly higher rate for active waste 2019/20 of £91.70. | From 2015 the Scottish Landfill Tax<ref>[https://revenue.scot/scottish-landfill-tax Scottish Landfill Tax]</ref> came into force (at the same rates England and set for the same rate in 2019/20) and from April 2018 Wales <ref>[http://www.legislation.gov.uk/wsi/2018/131/made Landfill Disposals Tax (Wales)]</ref> set its own landfill tax known as the Landfill Disposal Tax (with a slightly higher rate for active waste 2019/20 of £91.70). For 2020/21 Wales, Scotland, Northern Ireland and England will be aligned. <ref>[https://www.letsrecycle.com/news/latest-news/uk-landfill-tax-rates-similar/ Letsrecycle Article]</ref><ref>[https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax/excise-notice-lft1-a-general-guide-to-landfill-tax#two-rates-of-tax Excise Note LFT1 updated 9 April 2020]</ref> | ||
To put the rates into context the landfill [[Gate Fee|gate fee]]s in 2018 were stated as £14.00 to £28.00 <ref>Letsrecycle.com</ref> with the tax representing therefore up to 5 times the [[Gate Fee|gate fee]]. | To put the rates into context the landfill [[Gate Fee|gate fee]]s in 2018 were stated as £14.00 to £28.00 <ref>Letsrecycle.com</ref> with the tax representing therefore up to 5 times the [[Gate Fee|gate fee]]. | ||
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| 01.04.20 || style='text-align:center;' |£94.15 || style='text-align:center;' |£3.00 | | 01.04.20 || style='text-align:center;' |£94.15 || style='text-align:center;' |£3.00 | ||
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| 01.04.21 || style='text-align:center;' |£96.70 || style='text-align:center;' |£3.10 | |||
|} | |} | ||