Landfill Tax: Difference between revisions

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== Overview ==

The [[Landfill Tax]] in the UK is applied to wastes that go to [[Landfill]], which increases the overall cost of [[Landfill]]. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|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]]. In 2020/21 the amount of Landfill Tax collected was £566 million which is 11.7% lower than the previous financial year <ref name='hmrcstat'>[https://www.gov.uk/government/statistics/environmental-taxes-bulletin/environmental-taxes-bulletin-commentary-june-2021#landfill-tax-receipts-and-declarations HMRC National Statistical Environmental Bulletin commentary (June 2021)]</ref> and VAT is charged on the [[Landfill]] [[Gate Fee|gate fee]] and the Landfill Tax. In November 2021 [[wikipedia: HM Treasury|HM Treasury]] launched a review of the Landfill Tax<ref>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1037307/LfT_review_CfE.pdf</ref>.

The [[Landfill Tax]] in the UK is applied to wastes that go to [[Landfill]], which increases the overall cost of [[Landfill]]. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|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]]. In 2020/21 the amount of Landfill Tax collected was £566 million which is 11.7% lower than the previous financial year <ref name='hmrcstat'>[https://www.gov.uk/government/statistics/environmental-taxes-bulletin/environmental-taxes-bulletin-commentary-june-2021#landfill-tax-receipts-and-declarations HMRC National Statistical Environmental Bulletin commentary (June 2021)]</ref> and VAT is charged on the [[Landfill]] [[Gate Fee|gate fee]] and the Landfill Tax.

'''Extract from Environmental Bulletin (Figure 4: Total Landfill Tax Receipts by Financial Year, in £million)'''

[[File:LFT Receipts.png|700px|frame|center|Figure 4: Total LFT receipts by financial year, in £million - Environmental Bulletin]]

In November 2021 [[wikipedia: HM Treasury|HM Treasury]] launched a review of the Landfill Tax<ref>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1037307/LfT_review_CfE.pdf</ref>.

== History ==

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 == Overview ==
-The [[Landfill Tax]] in the UK is applied to wastes that go to [[Landfill]], which increases the overall cost of [[Landfill]]. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|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]]. In 2020/21 the amount of Landfill Tax collected was £566 million which is 11.7% lower than the previous financial year <ref name='hmrcstat'>[https://www.gov.uk/government/statistics/environmental-taxes-bulletin/environmental-taxes-bulletin-commentary-june-2021#landfill-tax-receipts-and-declarations HMRC National Statistical Environmental Bulletin commentary (June 2021)]</ref> and VAT is charged on the [[Landfill]] [[Gate Fee|gate fee]] and the Landfill Tax. In November 2021 [[wikipedia: HM Treasury|HM Treasury]] launched a review of the Landfill Tax<ref>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1037307/LfT_review_CfE.pdf</ref>.
+The [[Landfill Tax]] in the UK is applied to wastes that go to [[Landfill]], which increases the overall cost of [[Landfill]]. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|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]]. In 2020/21 the amount of Landfill Tax collected was £566 million which is 11.7% lower than the previous financial year <ref name='hmrcstat'>[https://www.gov.uk/government/statistics/environmental-taxes-bulletin/environmental-taxes-bulletin-commentary-june-2021#landfill-tax-receipts-and-declarations HMRC National Statistical Environmental Bulletin commentary (June 2021)]</ref> and VAT is charged on the [[Landfill]] [[Gate Fee|gate fee]] and the Landfill Tax.
+'''Extract from Environmental Bulletin (Figure 4: Total Landfill Tax Receipts by Financial Year, in £million)'''
+[[File:LFT Receipts.png|700px|frame|center|Figure 4: Total LFT receipts by financial year, in £million - Environmental Bulletin]]
+In November 2021 [[wikipedia: HM Treasury|HM Treasury]] launched a review of the Landfill Tax<ref>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1037307/LfT_review_CfE.pdf</ref>.
 == History ==