Subject of this consultation
The government is consulting on reform of Landfill Tax in England and Northern Ireland.
Scope of this consultation
The government is consulting on proposals to drive more materials out of landfill and design out incentives for Landfill Tax fraud, including:
i. Transitioning to a single rate of Landfill Tax – Chapter 3
ii. Reforming Landfill Tax exemptions – Chapter 4
iii. Removing Landfill Tax reliefs – Chapter 4
Who should read this?
Organisations or Individuals who dispose of waste to landfill, or who operate in or interact with the UK waste management sector.
Duration
12 weeks, starting on 28 April 2025 and ending on 21 July 2025.
Additional ways to be involved
The government will meet with interested stakeholders on the proposals during the consultation period If you would like to arrange a meeting, please contact LfTPolicy@hmtreasury.gov.uk
After the consultation
The government will analyse responses and publish a formal response to the consultation in due course.
Getting to this stage
This consultation is being conducted in line with the Tax Consultation Framework, which outlines the 5 stages of policy development: Stage 1 Setting out objectives and identifying options.
Stage 2 Determining the best option and developing a framework for implementation including detailed policy design.
Stage 3 Drafting legislation to effect the proposed change.
Stage 4 Implementing and monitoring the change.
Stage 5 Reviewing and evaluating the change.
A 2021 call for evidence on aspects of Landfill Tax was conducted alongside stage 1 of the process. This consultation is taking place during stage 2 of the process. The government will announce outcomes of the consultation in due course.
Privacy notice
Click here to download and view the privacy notice for the consultation, which sets out how HM Treasury will use your personal data for the purposes of the ‘public sector exit payment’ and explains your rights under the General Data Protection Regulation (GDPR) and the Data Protection Act 2018 (DPA).