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Institute of Chartered Accountants

Home > > Tax rates and allowances > Landfill tax

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 2011 From 1 April 2010
Active waste per tonne £56 £48
Lower rate - inert waste per tonne £2.50 £2.50

2012 and beyond

From 1 April 2012 the active waste per tonne rate increases to £64.




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