HMRC has published guidance setting out the current rates and allowances applicable to Landfill Tax, which businesses must pay when disposing of material at landfill sites. The guidance clarifies the tax liability for different types of waste and disposal activities subject to the tax. Operators of landfill sites and waste disposal businesses should refer to this guidance to ensure correct tax assessment and payment of their Landfill Tax obligations.
Source: HMRC (GOV.UK) – Read the original