Landfill Tax is coming to the Construction Sector

landfill tax

From 1st April 2018 the Treasury has announced its intention to impose Landfill Tax on any sites receiving waste, not just landfill sites.

The new legislation contained in the Finance Bill 2017 to 2018 aims to clamp down on illegal sites in a response to growing concerns over significant levels of waste non-compliance. The measure therefore extends the scope of Landfill Tax to disposals made at sites without a suitable environmental disposal permit.

The HMRC has also announced that Landfill Tax rates will continue to rise to £88.95 per tonne for standard rate material and £2.80 per tonne for lower rate material from 01 April 2018.

The HMRC are working closely with the Environment Agency to enforce the new policy. All parties involved including the person disposing of the waste and anyone who knowingly facilitates the disposal will be liable for the tax (plus penalties of up to 100% of the tax and interest) for non-compliance or even face criminal prosecution.

If you are involved in any of the following waste activities then you may be liable for the tax:

  • Waste disposal off-site.
  • Import of materials, e.g. recycled aggregates to site.
  • Haulage between sites.
  • Waste assessment & reporting.

In response, Dunton are rolling out a series of free seminars for our Clients that highlight the measures that should be implemented to safeguard projects. To make sure you are protected please contact us on 0121 356 4360 or email at