Landfill tax
England, Northern Ireland and Wales (ENIW) and Scotland landfill tax
Tax on the disposal of waste on operators of landfill sites calculated according to the weight and to the type of waste deposited.
| From 1 April 2019 | From 1 April 2020 | |
| ENIW - active waste per tonne - standard rated | £91.35 | £94.15 |
| ENIW - lower rate -inert waste per tonne - lower rated | £2.90 | £3 |
| Scotland landfill tax | £91.25 | £91.35 TBC |
| Lower rate | £2.90 | £2.80 TBC |