There are two main rates of landfill tax.
In practice this covers most types of waste that are handled by businesses or individuals. Chances are, if you end up paying this tax in one way or another, you’ll be doing so at the standard rate.
The standard rate landfill tax is charged at £86.10 per tonne.
This is levied on ‘inactive waste’. Inactive waste is not reactive, either chemically or biological and therefore doesn’t decompose. In general, this includes rocks, soil, and a lot of materials used in construction: concrete, brick, glass, soil and clay.
The lower rate landfill tax is charged at £2.70 per tonne.