The Landfill Tax was brought into existence on October 1 1996 by then environment minister John Selwyn Gummer, which saw councils charged a tax of £8 per tonne of material disposed of in landfill. This is in addition to the fee charged by the owner of the landfill, typically in the range of £10-30.
The tax has steadily increased over time, due to the Landfill Tax escalator, and currently stands at £72 per tonne in 2013/14 for active waste. This is set to rise to £80 per tonne on April 1 2014, with Chancellor George Osborne putting a floor under this figure until 2020. The current Landfill Tax for inert waste – such as building fabric and excavated earth – is £2.50 per tonne.
The Landfill Tax, and its escalated increase, is intended to drive councils and companies towards the development of recycling infrastructure by making the landfill disposal route a more expensive and unattractive option. This is, in turn, intended to help the UK meet its goals under the Landfill Directive.
|Year||Landfill Tax per tonne (active waste)|