Question to the HM Treasury:

To ask His Majesty's Government, further to the letter from Baroness Taylor of Stevenage on 3 November about the removal of the lower rate of landfill tax, what types of inert construction waste they plan to be reused elsewhere.

At the Budget in November 2025, the Government set out its decisions in response to the consultation on reform to Landfill Tax which ran earlier this year. The Government has listened to the arguments made by businesses, particularly in the construction sector, and has decided that now is not the right time to converge to a single rate of tax. Instead, the Government has announced a plan to prevent the gap between the two rates getting any wider over the coming years which ensures that businesses will not face significant additional costs. In addition, the tax exemption for backfilling quarries will be retained to ensure that businesses continue to have access to a low-cost alternative to landfill.