Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the impact of the landfill tax on the level of illegal waste disposals.

HM Revenue and Customs (HMRC) estimates the difference between expected revenues and the tax that is actually paid in the annual publication, Measuring Tax Gaps.^[1]

Measuring Tax Gaps 2020 edition estimated the total Landfill Tax gap for 2018-19 at £275 million.

As part of that total, HMRC estimates that £185.4 million of Landfill Tax was not paid in 2018-19 due to waste disposals at unauthorised waste sites.

Landfill Tax is one of a range of government policies in the waste sector designed to discourage landfill and encourage more sustainable waste management. It is not possible to separate the impact of one policy on illegal disposals.

[1] Measuring tax gaps - GOV.UK