New landfill tax rule changes by HMRC


Changes have been made by HMRC to its landfill tax rules.

Fines from trommels and screens will now be charged at the full rate of £64 and waste material used to cover landfill waste will also be taxed at the full rate.


This compares to the £2.50 per tonne that the material was previously charged landfill tax on.

The move by HMRC to remove this technicality has been welcomed by SITA UK chief executive David Palmer-Jones. He said: “SITA UK wholeheartedly welcomes HMRC clarification to remove the ability to incorrectly charge £2.50 per tonne landfill tax on waste which should have been charged at £64.00 per tonne.

“Environmentally the landfill tax is to help create a true circular economy and not, inadvertently or otherwise, to enable cheap landfilling. The waste management and construction industries will both benefit as a result – genuine recycling is unaffected, the intent of the landfill tax regime is not diluted and the pressure remains on us all to develop innovative ways to truly recover value from waste.

“Overall this clarification of the rules will mean that companies, waste management and construction, now compete on a level playing field. What is important is that products are genuinely recycled and extracted from the waste stream. The construction industry has made excellent progress in recycling and reusing construction and demotion waste, this is where the focus needs to continue to be.

“I am therefore pleased that HMRC has taken swift and decisive action and believe this will support additional recovery and landfill diversion, which is good news for everyone.”