Landfill Tax

(asked on 4th September 2023) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to Annex A of the Spring Budget 2023: Overview of Tax Legislation and Rates, published on 15 March 2023, what measure of RPI was used to set the Landfill Tax rate from 1 April 2024; and on what evidential basis this level of RPI was chosen.


Answered by
Gareth Davies Portrait
Gareth Davies
Exchequer Secretary (HM Treasury)
This question was answered on 7th September 2023

At Autumn Budget 2021 and Spring Budget 2023 the government pre-announced Landfill Tax rates would increase in line with RPI inflation, from April 2023 and April 2024 respectively. Pre-announcing Landfill Tax rates provides businesses with greater certainty and supports investment in more sustainable alternatives to landfill.

To calculate Landfill Tax rates applicable from April 2023, the government used a forecast of RPI for the period 2023Q2 to 2024Q2, provided by the OBR. The same methodology was used to calculate Landfill Tax rates applicable from April 2024.

Landfill Tax works hand in hand with a wider package of measures set out in the 2018 Resources and Waste Strategy for England which are designed to encourage waste to be managed more sustainably. Since 2000, local authority waste sent to landfill in England has fallen by 90%.

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