Following the consultation, HM Treasury and HMRC have confirmed that proposals to abolish the lower rate of Landfill Tax and move to a single rate by 2030 WILL NOT PROCEED. The current two-rate structure remains in place.

The key takeaways for our industry include:

• Two-rate system retained: Standard and lower rates will continue.
• Annual uprating: The standard rate will increase annually in line with RPI. The lower rate will rise significantly to narrow the gap with the standard rate.
• Exemptions maintained: Reliefs for qualifying fines and exemptions for quarries with disposal permits remain unchanged.
• Industry feedback considered: Concerns around cost impact and fly-tipping risk influenced the decision.

To find out more, please visit the following link: https://www.gov.uk/government/consultations/consultation-on-reform-of-landfill-tax#full-publication-update-history 

This proposal signifies the ever-growing pressure to reduce reliance on landfill, making sustainable solutions more critical than ever. Cognition Land and Water’s soil reuse rate is approximately 98% across all projects, making our disposal to landfill very minimal. We have decades of experience providing sustainable solutions on civil engineering and remediation projects. If you need assistance in creating future-ready solutions to unlock your site, please consult our specialist team at: enquiries@cognitionltd.com.