Landfill tax

The 1996 Finance Act introduced a tax on waste disposal on all landfill sites registered in the UK. Exemption provisions for waste from contaminated land was phased out in April 2012.

Contaminated material is taxed at £64 per tonne (September 2012) and this rate is set to increase each year by £8 per tonne until a ceiling or £80 per tonne is reached.

The current rate for inert or inactive waste is £2.50 per tonne. In 2012, HMRC introduced new subsidiary guidance Revenue & Customs Brief 15/12 more closely defining inactive waste qualifying for the lower rate.

Bodies concerned with the environment can claim credits equivalent to a 6.2% discount.

See also: ‎Our waste, our resources: a strategy for England.

[edit] Related articles on Designing Buildings Wiki

• Aggregates levy.
• BRE SMARTWaste.
• BREEAM Construction waste management.
• Brownfield land.
• Construction waste.
• Contaminated land.
• Deleterious materials.
• Demolition.
• Disposal.
• Energy from waste.
• Environmental Protection Act.
• Green belt.
• ‎Our waste, our resources: a strategy for England.
• Masterplanning.
• National Planning Policy Framework.
• ReCon Soil project.

[edit] External references

• HMRC: A general guide to landfill tax.
• 1996 Finance Act.
• Revenue & Customs Brief 15/12.