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 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 [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref>£747 million</ref> and VAT is charged on the landfill gate fee and the landfill tax.

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 [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref>£747 million</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.

== History ==

The Landfill Tax was introduced in 1996 and was the UK's first environmental tax. The tax was seen as a key mechanism in enabling the UK to meet its targets set out in the [[Landfill Directive]] for the reduction in the landfilling of [[Biodegradable Municipal Waste]]. Through increasing the overall cost of landfill, recycling and other waste treatment technologies with higher gate ~~fees~~ (which divert biodegradable waste from landfill) were/are made to become more financially attractive.

The Landfill Tax was introduced in 1996 and was the UK's first environmental tax. The tax was seen as a key mechanism in enabling the UK to meet its targets set out in the [[Landfill Directive]] for the reduction in the landfilling of [[Biodegradable Municipal Waste]]. Through increasing the overall cost of landfill, recycling and other waste treatment technologies with higher [[Gate Fee|gate fee]]s (which divert biodegradable waste from landfill) were/are made to become more financially attractive.

== Arrangements ==

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From 2015 the Scottish Landfill Tax came into force (at the same rates England and set for the same rate in 2019/20) and from April 2018 Wales set its own landfill tax known as the Landfill Disposal Tax (with a slightly higher rate for active waste 2019/20 of £91.70)

To put the rates into context the landfill gate ~~fees~~ in 2018 were stated as £14.00 to £28.00 with the tax representing therefore up to 5 times the 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 with the tax representing therefore up to 5 times the [[Gate Fee|gate fee]].

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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 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 [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref>£747 million</ref> and VAT is charged on the landfill gate fee and the landfill tax.
+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 [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref>£747 million</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.
 == History ==
-The Landfill Tax was introduced in 1996 and was the UK's first environmental tax. The tax was seen as a key mechanism in enabling the UK to meet its targets set out in the [[Landfill Directive]] for the reduction in the landfilling of [[Biodegradable Municipal Waste]]. Through increasing the overall cost of landfill, recycling and other waste treatment technologies with higher gate fees (which divert biodegradable waste from landfill) were/are made to become more financially attractive.
+The Landfill Tax was introduced in 1996 and was the UK's first environmental tax. The tax was seen as a key mechanism in enabling the UK to meet its targets set out in the [[Landfill Directive]] for the reduction in the landfilling of [[Biodegradable Municipal Waste]]. Through increasing the overall cost of landfill, recycling and other waste treatment technologies with higher [[Gate Fee|gate fee]]s (which divert biodegradable waste from landfill) were/are made to become more financially attractive.
 == Arrangements ==
@@ Line 17: / Line 17: @@
 From 2015 the Scottish Landfill Tax came into force (at the same rates England and set for the same rate in 2019/20) and from April 2018 Wales set its own landfill tax known as the Landfill Disposal Tax (with a slightly higher rate for active waste 2019/20 of £91.70)
-To put the rates into context the landfill gate fees in 2018 were stated as £14.00 to £28.00 with the tax representing therefore up to 5 times the 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 with the tax representing therefore up to 5 times the [[Gate Fee|gate fee]].
 {| class="wikitable"