Measure
The government has published a response to the call for evidence on aspects of English and Northern Irish landfill tax, which closed in February 2022.
The call for evidence and response, which considered the effectiveness of a range of different landfill tax relief mechanisms in supporting the UK government’s environmental objectives, concludes with the government’s view that there is scope for many materials currently eligible for the lower rate to be chargeable to a higher rate, and that the current rate does not provide sufficient incentive. It also acknowledges that there are other factors beyond the cost of disposal which limit more sustainable management of resources and waste. The response commits the government to further consult with affected stakeholders before making further announcements.
Businesses that are registered for English/Northern Irish landfill tax (namely landfill site operators), and other parties in the supply chain (e.g. waste processors) that could bear the tax cost as part of their contractual arrangements.
No date given.
Businesses that are registered for landfill tax in England and Northern Ireland, particularly those that have historically benefited from landfill tax relief, should monitor announcements from the government in relation to the future of the tax, as it seems likely that changes will be made to the scope and application of some of the tax relief mechanisms that currently exist (albeit noting that exact details are yet to be released.