Measure

Landfill tax increases in line with RPI

The measure

The rates of landfill tax for England and Northern Ireland will increase in line with the retail prices index. The lower rate will increase to £3.10 per tonne, and the standard rate to £96.70 per tonne.  

 

Who will be affected?

Landfill tax applies to operators of authorised and unauthorised waste sites. 

 

When will the measure come into effect?

The increase applies to taxable disposals made on or after 1 April 2021. 

Our view

This measure is in line with the announcement made at last year’s Budget.