Finance Bill Tracking Service 2010 | Budget 2010

BN52 LANDFILL TAX: STANDARD RATE

Who is likely to be affected?

1. Businesses registered for landfill tax.

General description of the measure

2. Legislation will be included in Finance Bill 2010 to increase the standard rate of landfill tax by £8 per tonne to £56 per tonne.

Operative date

3. The new £56 per tonne standard rate will have effect for disposals of waste made, or treated as made, on or after 1 April 2011.

Current law and proposed revisions

4. Section 42 of the Finance Act (FA) 1996 specifies the rates of landfill tax, and will be amended to reflect the new standard rate.

5. The standard rate is currently £40 per tonne and the lower rate is £2.50 per tonne. The standard rate will increase to £48 per tonne from 1 April 2010 as a result of a change made in FA 2009.

Further advice

6. If you have any questions about this change, please contact the Excise and Customs Helpline on 0845 010 9000. Information about Budget measures is available on the HM Revenue & Customs website at www.hmrc.gov.uk