Landfill Tax is charged according to the weight of material deposited.
There are two rates of Landfill Tax:
- the lower rate only applies to wastes listed in the Landfill Tax (Qualifying Material) Order 2011, as amended by the Landfill Tax (Qualifying Material) (Amendment) Order 2012
- the higher rate applies to all other waste that is taxable for Landfill Tax purposes and is chargeable at the standard rate
You can only apply the lower rate of tax if you can obtain and retain sufficient evidence.
You can find out what types of waste are liable to Landfill Tax on the page in this guide on what Landfill Tax is payable on.
The lower rate is £2.50 per tonne from 1 April 2010 to 31 March 2013.
The standard rate is £64 per tonne from 1 April 2012 to 31 March 2013 and will increase to:
- £72 per tonne on 1 April 2013
- £80 per tonne on 1 April 2014
Working out the weight of waste
If you have a weighbridge at your site, HMRC will expect you to use it to calculate the weight of the waste. Your weighbridge must comply with weights and measures regulations. If you need advice on managing your weighbridge, you should get in touch with your local Trading Standards office.
If your weighbridge has broken down or there are other reasons you can't use it - for example, waste would not usually pass near the weighbridge and rerouting it would be very costly - you can ask HMRC if you can use an alternative method of calculation. This might include calculating weight by using:
- maximum permitted weight of containers
- volume to weight conversions
- facilities to weigh waste before it arrives on your site
Handling mixed loads that contain both standard-rated and lower-rated waste
Under some circumstances, you may ignore a small amount of standard-rated waste mixed in with lower-rated waste, and treat the whole load as taxable at the lower rate.