Autumn Budget 2017: Landfill Tax reform

Landfill Tax does not apply to all disposals of material at sites operating without the appropriate environmental authorisation. Consultations were undertaken in 2016 and 2017 respectively.

Draft legislation was published on 13 September 2017, when the government also confirmed its intention to legislate from 1 April 2018.

The government will legislate in Finance Bill 2017-18 to make changes to the criteria determining when Landfill Tax is due, extending the scope of Landfill Tax to disposals of material at sites operating without the appropriate environmental authorisation.

Changes have been made to further align the legislation with environmental law and ensure that operators of quarries will not be required to register for Landfill Tax.

Draft instruments will be published in December 2017 and laid after Royal Assent to Finance Bill 2017-18.

The changes will have effect on and after 1 April 2018.

The measure will apply to sites in England and Northern Ireland.

Landfill Tax was devolved to the Scottish Parliament in April 2015 and will be devolved to the Welsh Assembly from April 2018.