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Landfill tax rates as of 1st April 2023

The new rates of UK Landfill taxation rates from April 2023 are; Standard rate - £102.10 Lower rate - £3.25 OK, so this modest increase…

Landfill tax rates as of 1st April 2023

The new rates of UK Landfill taxation rates from April 2023 are;

Standard rate – £102.10

Lower rate – £3.25

OK, so this modest increase in landfill tax is not really a deduction but if your have perfectly recyclable Non-Hazardous contaminated soils then the reality is that you will only have to pay the lower rate of LFT, so it is in reality a deduction in what you should really be paying.

We all know that this is counter productive to achieving the Scottish Zero Waste Plan but as SEPA are the promoters of this position (see post –
Is landfill the new solution to pollution – SEPA think so) then any recycling of soils to divert waste away from landfill to restore the tens of thousands of derelict land is not going to happen until they see sense.  Which, given recent discussions with them will not be for a very long time as their budgets were cut and so they’re trying to reduce their workload…!

Long live ‘dig and dump’…!

Anyone got a lorry we can hire…?

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Comments

  1. Are there any signs of Revenue Scotland moving away from the UK rate structure? Or would that encourage waste tourism and therefore they wouldn’t dare?

    • Whilst Revenue Scotland have adopted the same rate structure as the rest of the UK they have significantly moved the goal posts in respect of when the lower rate of LFT can be applied in Scotland.

      As a general rule the standard rate of LFT applies to all contaminated soils across the rest of the UK, which is why soil treatment centers and remediation contractors south of the border are very busy. However, up here in Scotland SEPA persuaded Revenue Scotland to subtly change the taxation guidance so that all Non-Haz soils, which conform with the requirements of the material qualifying order, simply attract the lower taxation rate.

      Check out our latest blog for more info https://blog.soilutions.co.uk/2016/03/28/scotlands-non-circular-economy-strategy/

      This will ultimately create waste tourism into Scotland and has already had a detrimental effect on the soil remediation treatment sector.

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