Indirect Taxes

 Road to net zero

Landfill tax review

Last updated: 10/12/2024

  • A call for evidence sought views on the key design features of landfill tax. Issues included the rate that applies to different materials and the circumstances in which exemptions and discounts can be claimed.
  • The focus was on how landfill tax can support the government’s environmental objectives, including achieving net zero avoidable waste by 2050.
  • The previous government issued a summary of responses to the call for evidence, with the intention to continue to engage with stakeholders before making further announcements.
  • Timing: the call for evidence closed on 22 February 2022 and the previous government issued a summary of responses on 15 March 2023. It is not yet clear how the current government intends to take this forward.

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