Explanatory Notes

Finance Act 2013

2013 CHAPTER 29

17 July 2013

Introduction

Section 198: Standard Rate of Landfill Tax

Background

3.In the June 2010 Budget, the Government confirmed that the standard rate of landfill tax would rise by £8 per tonne on 1 April each year up to and including 2014. The Government also announced a floor under the standard rate of landfill tax so that the rate will not fall below £80 per tonne from 2014-15 to 2019-20.

4.The Government announced in Budget 2013 that the lower rate of landfill tax, for less polluting qualifying wastes, currently £2.50 per tonne, will remain frozen in 2014-15.