England, Northern Ireland and Wales (ENIW) and Scotland landfill tax

Tax on the disposal of waste on operators of landfill sites calculated according to the weight and to the type of waste deposited.

  From 1 April 2019 From 1 April 2020
ENIW - active waste per tonne - standard rated £91.35 £94.15
ENIW - lower rate -inert waste per tonne - lower rated £2.90 £3
Scotland landfill tax £91.25 £91.35 TBC
Lower rate £2.90 £2.80 TBC

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