Landfill Tax

The measure

As announced at the Spring Budget, the government has confirmed that the Landfill Tax (“LFT”) rates for the 2022/23 fiscal year will increase in line with the Retail Price Index (RPI), with the rates rounded to the nearest 5p. The standard rate will therefore be £98.60 per tonne and the lower rate £3.15 per tonne. 

It was also announced that the LFT rates for the 2023/24 fiscal year will increase in line with the RPI. 


Who will be affected?

Operators of landfill sites in England and Northern Ireland, businesses registered with HMRC for LFT, and other parties that bear an LFT charge as a cost component within their supply chains.


When will the measure come into effect?

The increases in LFT rates will take effect on 1 April 2022 and on 1 April 2023 respectively.

Our view

The increases are in line with expectations based on previous government announcements.