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Case Studies
  1. Hanson Glass Crushing Anglesey
  2. “Hydgreen Brick” a new invention to decrease demolition waste in the construction industry.
ReMaDe Network UK

The Wales Environment Trust is a member of the ReMaDe Network UK. The Remade Network UK connects organisations and programmes working to find uses for waste as a resource and to minimise its impact on the environment by identifying alternatives to landfill.
 

Landfill Tax

Landfill tax is paid on top of normal landfill fees by businesses and local authorities that want to dispose of waste using a landfill site. It is designed to encourage businesses to produce less waste and to use alternative forms of waste management. VAT chargeable is calculated on the value of supplies, inclusive of landfill tax.

There are two rates of landfill tax:

• The lower rate is £2.50 per tonne for inactive wastes such as rock and soils.
• The standard rate is currently £24 per tonne for all other wastes, and this will increase each year by an extra £3 per tonne until a rate of £35 per tonne is reached.

Waste arising from the following activities is exempt subject to meeting certain conditions:
• some dredging activities
• quarrying and mining
• pet cemeteries
• reclamation of contaminated land

Inactive waste used for the following activities is exempt, subject to meeting certain conditions:
• landfill restoration
• filling quarries

Landfill operators can apply to have tax-free status for any part of a site that is not used for landfill, but for:
• recycling waste
• incinerating waste
• sorting waste pending its disposal or transfer
• storing inactive waste for use in landfill restoration
• sorting material to obtain the above

Tax credits are available for waste that landfill operators send:
• for recycling, incineration or re-use
• to another landfill site

Landfill operators licensed under environmental law must register with Customs and Excise if they intend to accept taxable waste. If you operate a licensed in-house landfill operation, you must also register for landfill tax. In both cases, you must retain evidence proving that any waste you dispose of under the lower tax rate qualifies. You then have to fill out tax returns every three months.