Unless specifically exempt, the Landfill Tax will apply to the waste that the waste producer is disposing of. Recycling or recovery is prioritised over landfilling of materials and as such the Landfill Tax will continue to increase year-on-year. Disposal of material at unauthorised sites is also taxable and can be scrutinised by the HMRC for tax recovery. However, disposals at unauthorised sites do not qualify for the lower rate.

Any waste for off-site disposal must be suitably characterised and classified in line with the requirements presented in WM3 (v.1.1, EA, 2018) and the List of Wastes (2000/532/EC) and European Waste Catalogue (EWC) to be compliant with the Globally Harmonised System for the classification and tracking of waste.

The material may be further classified to determine the level of Landfill Classification in line with full Waste Characterisation (Directive (2003/33/EC)).

Kiwa CMT can assist with the sampling, testing and classification of your waste soil materials.

Waste Soil

Waste soil is predominantly classified as 17 05 04 or 17 05 03* under the List of Wastes:

  • 17 05 04 soil and stones other than those mentioned in 17 05 03*
  • 17 05 03* soil and stones containing hazardous substances

Waste soil should be assessed as to the processes and information presented in the CLP (1272/2008; Chemicals classification, labelling and packaging).

Further classification to the type of Landfill is assessed by the Waste Acceptance Criteria process (BS EN 12457) where material can be classified as Inert (if it is non-hazardous), Stable Non-Reactive (if it is hazardous) or Hazardous. Classifications relate to the Landfill Directive (1999/31/EC).

Why Classify?

Firstly, it is a legal requirement to classify any waste material for disposal.

Secondly, this can be highly advantageous for financial savings. There are several tiers of classification for waste and the rates for disposal are variable. Excluding transportation costs the present tax rates for disposal, which increase year on year, for 2022 were:

  • Standard rate £98.60/tonne
  • Lower rate £3.15/tonne

From April 2023 the rates are:

  • Standard rate £102.10/tonne
  • Lower rate £3.25/tonne

Disposing of waste will continue to incur taxation increases year-on-year as we strive towards a more sustainable and visibly circular economy.

Inert or inactive waste is charged at the lower rate presented above. Hazardous wastes will continue to increase dramatically as treatment of such materials are preferred in order that the material being disposed of can be considered to be significantly less problematic.

This promotes the waste producer to segregate wastes on site, treat wastes (either on or off site) and to abide to the waste hierarchy.

Segregation of materials into suspected Inert and Hazardous piles can be highly financially and environmentally beneficial.

Inert materials, i.e. non-polluting and with a low organic content (i.e. do not contribute to greenhouse gas emissions) are taxed at the lower rate. This relates to the Loss on Ignition (LOI) testing requirements that are often requested on certain waste/product items.

Our services include:

  • Sampling of in situ or stockpiled materials
  • Testing – for Landfill Characterisation and Classification
  • Assessment of materials to WM3 and Landfill Directive criteria

We at Kiwa CMT can assist by providing sampling of your stockpiles (or in situ material) to the relevant sampling standards, a robust testing regime for characterisation and classification, assessment to WM3 and Landfill Waste Acceptance Criteria limits. Our reports clearly classify the material and are not just outputs of pages of numbers. Our reports are clear and concise and are designed to be suitable for use by the waste producer and the regulator.

How are the reports presented?

Our reports are provided in PDF format via email.

Governing Legislation

For informative purposes only, at the time of publishing, the following are active legislation:

  • Finance Act 1996 (sections 39 to 71 inclusive, and Schedule 5)
  • The Landfill Tax Regulations 1996 (SI 1996 No 1527), as amended
  • The Landfill Tax (Qualifying Material) Order 2011 (SI 2011 No 1017), as amended
  • The Landfill Tax (Qualifying Fines) Order 2015 (SI 2015 No 1385)
  • The Landfill Tax (Prescribed Landfill Activities) Order 2009 (SI 2009 No 1929)
  • The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (SI2015 No 599)
  • The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (SI 2018 No.396)
  • The Landfill Tax (Disposals of Material) Order 2018
  • The Landfill Tax (Wales) (Consequential and Transitional Provisions Order 2018