V20.108 Rates of landfill tax

Part V20 Landfill tax
Commentary

The rates of landfill tax as they have evolved over time are as follows1:

DateWaste other than qualifying material (standard-rate)Qualifying material (lower-rate)
From 1 April 2025 as provided for in Finance Bill 2025, cl 75£126.15£4.05
From 1 April 2024£103.70 per tonne£3.30 per tonne
2023–2024£102.10 per tonne£3.25 per tonne
2022–2023£98.60 per tonne£3.15 per tonne
2021–2022£96.70 per tonne£3.10 per tonne
2020–2021£94.15 per tonne£3.00 per tonne
2019–2020£91.35 per tonne£2.80 per tonne
2018–2019£88.95 per tonne£2.80 per tonne
2017–2018£86.10 per tonne£2.70 per tonne
2016–2017£84.40 per tonne£2.65 per tonne
2015–2016£82.60 per tonne£2.60 per tonne
2014–2015£80 per tonne£2.50 per tonne
2013–2014£72 per tonne£2.50 per tonne
2012–2013£64 per tonne£2.50 per tonne
2011–2012£56 per tonne£2.50 per tonne
2010–2011£48 per tonne£2.50 per tonne
2009–2010£40 per tonne£2.50 per tonne
2008–2009£32

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