Landfill tax
England, Northern Ireland & 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 2021 |
From 1 April 2020 | |
| ENIW - active waste per tonne - standard rated | £96.70 | £94.15 |
| ENIW - lower rate -inert waste per tonne - lower rated | £3.10 | £3 |
| Scotland landfill tax | £96.70 | £94.15 |
| Lower rate | £3.10 | £3 |