Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the consultation on Reform of Landfill Tax, whether she plans to conduct an Infrastructure and Projects Authority review prior to a removal of the exemption for filling quarries from the Landfill Tax.

The government consulted on proposals for reform of landfill tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.

As part of the consultation on Reform of Landfill Tax, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.

We will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.

The government will respond to the consultation in due course.