Policy paper

Landfill Tax: disposals not made at landfill sites

This measure extends the scope of Landfill Tax to include disposals at sites which don't have an appropriate environmental permit.

• From: HM Treasury and HM Revenue & Customs
• Published: 13 September 2017
• Last updated: 16 March 2018 — See all updates

This was published under the 2016 to 2019 May Conservative government

Documents

Landfill Tax: disposals not made at landfill sites

HTML

Draft legislation: Landfill Tax

PDF, 97.4 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note for Landfill Tax

PDF, 128 KB, 4 pages

Details

This measure extends the scope of Landfill Tax to disposals made at sites without an environmental disposal permit, and brings clarity to what material is taxable at sites that do have a permit.

Published 13 September 2017
Last updated 16 March 2018 + show all updates

1. 16 March 2018

   Following the 2017 Autumn Budget, the 'Exchequer impact' table has been updated.

2. 13 September 2017

   First published.