Check if you need to pay Landfill Tax

You’ll have to pay Landfill Tax if you operate a landfill site that has a licence or permit authorising disposals in or on the land.

In England, this is under the Environmental Permitting (England and Wales) Regulations 2016 (as amended 2018).

Occasionally, the licence or permit holder for the landfill site is not directly involved with operating it. In these cases the ‘controller’ of the site is jointly and severally liable for Landfill Tax.

Apart from exemptions, you need to pay Landfill Tax on all material disposed of at your site.

You’ll need to register with HMRC if you need to pay Landfill Tax.

From 1 April 2018, a person who makes, knowingly causes or knowingly facilitates a disposal to be made at an unauthorised site, is also liable to pay Landfill Tax.

More information about Landfill Tax and unauthorised sites can be found at section 24 of Excise Notice LFT1: a general guide to Landfill Tax.

All material placed within a landfill cell is liable for Landfill Tax subject to a number of exceptions.

A landfill cell is where most of the disposal activities take place on a landfill site. It may be a geological feature (such as a disused mine) or an engineered unit created on the landfill site. The landfill cell will be delimited by an impermeable layer at its base, sides and at the top of the structure (except where the cell only contains inert material).

The impermeable layer itself is not part of the cell and therefore does not constitute material placed in the cell.

There are some circumstances where material placed within a landfill cell is excepted from the charge to Landfill Tax. The following are not liable for Landfill Tax: