Understanding the reforms to Landfill Tax

The Treasury is mulling over reforms to Landfill Tax in a misguided attempt to kickstart the circular economy. See how the proposed reforms might impact you, how you can plan for the changes to how waste is taxed, and how you can help us push for the government to reverse the policy.
Created: 27 August 2025
Last Reviewed: 3 October 2025
Contents
Introduction
2027 – Mixed Waste and Disposal Permits
2030 – Removal of the Lower Rate Landfill Tax
Qualifying Materials
Landfill Tax exempt qualifying works
Converting from m3 to tonnes

Introduction

The Landfill Tax consultation ended on 21 July 2025 and seeks to remove the Lower Rate (currently £4.05 per tonne) and charge the Standard Rate (£126.15 per tonne).

There are two dates for the proposed changes, 2027 and 2030. The 2027 date will impact all UK nations as permits are UK wide, the 2030 date will impact England and Northern Ireland, as waste taxation is devolved in those regions.

Soil is the most extracted waste material (in tonnes), and the Government ambition is for 75% of it to be reused and therefore not face taxation. However, in practice there are challenges to this, such as a lack of soil exchanges or land to hold soil, planning policy which opposes some re-use and time limits on how long soil can be stored.

 

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