Environmental guidance for your business in Northern Ireland & Scotland

Landfill tax

Landfill tax

Northern Ireland landfill tax

Landfill tax is paid on top of normal landfill fees by businesses and local authorities that want to dispose of waste using a landfill site. It is designed to encourage businesses to produce less waste and to use alternative forms of waste management.

VAT should be charged on the full waste disposal fee, inclusive of the landfill tax.

There are two rates of tax from 1 April 2019:

  •  the lower rate - £2.90 per tonne for inactive waste such as rocks and soil
  • the standard rate - £91.35 per tonne

Scottish landfill tax (SLfT)

Scottish Landfill Tax (SLfT) came into effect on 1 April 2015. It is payable to Revenue Scotland.

SLfT is paid on top of normal landfill fees by businesses and local authorities that want to dispose of waste using a landfill site. It is designed to encourage businesses to produce less waste and to use alternative forms of waste management.

VAT should be charged on the full waste disposal fee, inclusive of the landfill tax.

From 1 April 2019, there are two rates of tax:

  • the lower rate - £2.90 per tonne for inactive waste such as rocks and soil
  • the standard rate - £91.35 per tonne

EXEMPTIONS AND TAX CREDITS (SCOTLAND AND NORTHERN IRELAND)

Waste arising from the following activities is exempt subject to meeting certain conditions:

  •  some dredging activities
  • quarrying and mining
  • pet cemeteries
  • restoration of certain former quarries with inert wastes

Tax credits are available for waste that landfill operators send for recycling, incineration or reuse, or to another landfill site.

Landfill operators may be able to claim a tax credit if a customer does not pay the charges for landfilling taxable waste. The credit covers the amount of landfill tax charged to the customer.

Registration

Northern Ireland

If you operate a landfill site you must register with HM Revenue& Customs (HMRC) if you intend to accept taxable waste. If you operate a licensed in-house landfill operation, you must also register for landfill tax. In both cases, you must retain evidence proving that any waste you dispose of under the lower tax rate qualifies. You then have to fill out tax returns every three months.

HMRC: A general guide to the Landfill tax

Scotland

If you operate a landfill site in Scotland, you must register with Revenue Scotland if you intend to accept taxable waste. If you operate a licensed in-house landfill operation, you must also register for  SLfT. In both cases, you must retain evidence proving that any waste you dispose of under the lower tax rate qualifies. You then have to fill out tax returns every three months.

Revenue Scotland

The Landfill Communities Fund (Northern Ireland)

The Landfill Communities Fund (LCF) - formerly the Landfill Tax Credit Scheme - enables operators to both claim a tax credit and contribute money to enrolled environmental bodies that carry out environmental improvement projects. For the year up to 1 April 2014, landfill site operators may claim up to 6.8 per cent credit against their annual landfill tax liability. The percentage may change from year to year.

ENTRUST: The Landfill Communities Fund

The Scottish Landfill Communities Fund

The Scottish Landfill Communities Fund (SLCF)  enables operators to both claim a tax credit and contribute money to enrolled environmental bodies that carry out environmental improvement projects.

Revenue Scotland

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Permits

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