Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Landfill tax definition

What does Landfill tax mean? A charge on the disposal of waste to landfill, payable on each taxable disposal at an authorised landfill site and usually passed on to waste producers through gate fees. In England and Northern Ireland it is Landfill Tax under the Finance Act 1996 (introduced on 1 October 1996); in Scotland it is Scottish Landfill Tax under the Landfill Tax (Scotland) Act 2014; and in Wales it is Landfill Disposals Tax under the Landfill Disposals Tax (Wales) Act 2017. The core features are similar across these regimes: liability rests with the landfill site operator, who must register and file returns with...

Landfill Tax (England and Northern Ireland): liability, taxable disposals, rates, exemptions, compliance, penalties, credits, registration, record-keeping and recent reforms with case law

Published by a LexisNexis Environment expert

Practice notes

What is Landfill tax?

Landfill tax is an environmental levy managed in England and Northern Ireland by the Commissioner of Customs and Excise, through HMRC Central Unit (Landfill Tax). For an overview of landfill tax in Wales and Scotland, see the Practice Notes on Landfill disposals tax (Wales) and Scottish landfill tax.

Who pays landfill tax?

Ordinarily, the ‘operator’ of the landfill site is responsible for paying landfill tax. The operator is the permit holder for a landfill site, or the person who ought to have a permit for sites where material is disposed of. If the permit holder has no direct involvement in operating the site itself, the liability to pay the tax also extends to the ‘controller’ of the site.

The controller is the person who decides what material is permitted to be disposed of at the particular landfill site.
A person acting purely as an agent or as an employee of someone else is not a controller.

Accordingly, if the person named on the permit fails to pay the tax, the controller will be ultimately jointly and severally liable for the debt...

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Angus Evers

Shoosmiths

Angus qualified as a solicitor in 1999 and has been the head of the environmental law practice at national law firm Shoosmiths LLP since 2016. Prior to that he was a partner in the planning and environment group at King & Wood Mallesons (formerly SJ Berwin). He specialises in advising on the environmental, health and safety aspects of major infrastructure projects and corporate, banking and real estate transactions. He has particular expertise in the energy and infrastructure sectors, and has advised clients including operators and developers of power stations, wind farms (both onshore and offshore), LNG terminals, ports, and underground and undersea gas storage facilities, as well as public sector and government organisations. His work includes drafting and negotiating warranties, indemnities and agreements on environmental liability. He also has considerable experience in areas as diverse as contaminated land, waste management, asbestos...

Web page updated on 21/05/2026

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