Landfill Tax: Difference between revisions
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The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. | |||
== Overview == | == 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 [[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. | 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. | ||