Environmental guidance for your business in Northern Ireland & Scotland
Landfill Tax is a tax on waste that is disposed of at any landfill site. This includes sites that hold an environmental permit or should have a permit. The tax encourages people to reduce the amount of waste they send to landfill.
As the landfill site operator, you are responsible for paying Landfill Tax. However, you can normally pass the cost on to businesses and local authorities on top of normal landfill fees. VAT is charged on both the landfill fees and the Landfill Tax. The devolved Government in Scotland is now responsible for collection of the Scottish Landfill Tax (SLfT)
Landfill Tax is charged according to the weight of material deposited.
There are two rates of Landfill Tax; the lower rate only applies to wastes listed in the the appropriate legislation.
The higher rate applies to all other waste that is taxable for Landfill Tax purposes and is chargeable at the standard rate.
You can only apply the lower rate of tax if you can obtain and retain sufficient evidence. There is guidance you can refer to at:
In Northern Ireland
The lower rate is £2.80 per tonne.
The standard rate is £88.95 per tonne.
The lower rate is £2.80 per tonne
The higher rate is £88.95 per tonne
If you have a weighbridge at your site, HMRC will expect you to use it to calculate the weight of the waste. Your weighbridge must comply with weights and measures regulations. If you need advice on managing your weighbridge, you should get in touch with your local Trading Standards office.
If your weighbridge has broken down or there are other reasons you can't use it - for example, waste would not usually pass near the weighbridge and rerouting it would be very costly - you can ask HMRC or Revenue Scotland if you can use an alternative method of calculation.
In Northern Ireland if you are in any doubt or would like further help you can ring the HMRC VAT and Excise Helpline on 0300 200 3700.
Under some circumstances, you may ignore a small amount of standard-rated waste mixed in with lower-rated waste, and treat the whole load as taxable at the lower rate. HMRC and Revenue Scotland can provide guidance on how to treat mixed loads.
In Northern Ireland
You must register with HMRC in order to charge Landfill Tax for the waste disposed of at your site.
You must register with Revenue Scotland in order to chargs Scottish Landfill Tax for the waste disposed of at your site.
You may be able to apply for part of your site to be designated as tax-free if you recycle, sort or incinerate waste. However, you should contact the Northern Ireland Environment Agency (NIEA) or the Scottish Environment Protection Agency (SEPA) before making any changes to your site, as you may need to change the conditions of your pollution prevention and control permit first.
If you make contributions to environmental bodies for projects that have environmental benefits, you may be able to claim tax credit as part of the Landfill Communities Fund scheme or the SLCF.
In Northern Ireland
The Northern Ireland Environment Agency has published a short guide to the duty of care responsibilities including advice and information for waste producers, carriers and those accepting, storing and treating waste.
Any person intending to alter the use or management of areas of uncultivated or semi-natural land must obtain prior approval from the Department of Agriculture, Environment and Rural Affairs (DAERA).
Read more on the DAERA website
The NetRegs team at SEPA, in partnership with The Northern Ireland Environment Agency, Natural Resources Wales and a number of industry bodies have produced 9 new GPPs to replace out of date PPGs. More are coming! Check the available topics
New guidance for Start-ups, charities and community projects
View our latest videos & subscribe to our channel.
Free monthly email newsletter with environmental updates for Northern Ireland and Scotland