Indirect Taxes

 Road to net zero

Landfill tax review

Last updated: 12/06/2025

  • A call for evidence sought views on the key design features of landfill tax. Issues included the rate that applies to different materials and the circumstances in which exemptions and discounts can be claimed.
  • The previous government issued a summary of responses to the call for evidence, with the intention to continue to engage with stakeholders before making further announcements.
  • The government has now issued a consultation on proposals to reform the tax.
  • Timing: the call for evidence closed on 22 February 2022 and the previous government issued a summary of responses on 15 March 2023. The consultation was published on 28 April 2025 and closes on 21 July 2025.

Resources (click to open)

Contacts