Landfill Tax

Landfill Tax changes from 1st September 2009

As part of the 2009 Budget Government announced its intention to continue with the £8 per annum tax escalator for another 5 years.  This will result in Landfill Tax increasing from £40 per tonne currently (January 2010) to £72 per tonne by 2012/13.

At the same time, HMRC set out a number of changes to the landfill tax legislation effective from 1st September 2009. As a result, materials to be used for the following activities will now be subject to landfill tax:-

  • Daily cover;
  • Temporary haul roads;
  • Temporary hard standing;
  • Cell bunds which are not part of the engineered containment;
  • Temporary screening bunds;
  • Material placed against the drainage layer or liner of the disposal area to prevent damage to the layer or liner;
  • Temporary storage of ash (including pulverised fuel ash and furnace bottom ash).

As a result of the changes to this legislation, and with effect from 1st September 2009 any material received at our landfill sites that is disposed of as waste or is to be used for any of the above purposes will be liable to landfill tax.

The rate of tax charged will be determined by the individual status of each waste type. Our default position is to charge landfill tax at the higher rate of tax unless the criteria for the lower rate of tax (i.e. inert materials) is satisfied. For material to be classed as inert material it must be listed in the Landfill Tax (Qualifying Material) Order 1996 and the material must be accompanied by a waste transfer note declaring that the material is inert. For mixed loads the quantity of active material in an otherwise inert load can only be incidental. Anything above this and the whole load will be considered active.

For more details on the legislative changes, please refer to

Landfill Communities Fund

The landfill tax was first introduced in 1996 as a new and additional environmental tax. The aim of the tax was to encourage waste producers to look at ways of avoiding the use of landfill as a means of disposal and encourage waste producers and managers to select options which are higher up the waste hierarchy.

Under the Landfill Tax regulations, a small proportion of the tax collected by landfill site operators can be used to support a range of environmental projects near to landfill sites, through the Landfill Communities Fund; Biffaward, a scheme administered by the Royal Society of Wildlife Trusts, in part of the fund.

To find out more about the scheme go to


You can also read more about Biffaward - Biffa's Landfill Communities Fund.