Budget 2010 – Landfill Tax
The Chancellor has announced a further increase in the standard rate of landfill tax. With effect from 1 April 2011 the standard rate will rise by £8 per tonne to £56.
Changes were also announced to decrease the maximum percentage landfill site operators may claim against their annual landfill tax liability for contributions to environmental bodies under the Landfill Communities Fund (LCF). The maximum percentage is to be reduced to 5.5% (from 6%). This measure will take effect from 1 April 2010.
A new measure will also be introduced which will provide for the publication and review of criteria for determining the lower rate of landfill tax. From 1 October 2010 this criteria will be used by HM Treasury when deciding what qualifies for the lower rate of landfill tax.