Open consultation

Consultation on reform of Landfill Tax

From:
HM Treasury
Published
28 April 2025

Summary

The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government바카라 사이트檚 ambition to transition to a more circular economy, simplifying the tax and reducing opportunities for error and non-compliance, and cracking down on waste crime.

This consultation closes at

Consultation description

The consultation seeks views on proposals to reform the tax, including:

  • Transitioning to a single rate of Landfill Tax 聽by 2030

  • Removing the Qualifying Fines Regime from April 2027

  • Removing the exemption for filling quarries from 2027

  • Removing the exemption for stabilisers used in dredged material from April 2027

  • Removing the water discounting scheme from April 2027

  • Increasing the rate applied to disposals at unauthorised waste sites

The consultation follows on from a call for evidence on reform of Landfill Tax in England and Northern Ireland by the previous government in in November 2021 and the government response in March 2023. Responses to the聽2021 call for evidence highlighted that the current approach of applying Landfill Tax rates based on material type is outdated and does not fully align with modern waste processes.

This consultation will open on 28聽April 2025 and will聽close on 21 July 2025. Responses should be provided to the (preferred) or by email: LfTpolicy@hmtreasury.gov.uk

Documents

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Published 28 April 2025

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