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Spring Budget 2023

Submitted by Peter George on

Landfill Tax Grant Scheme:

Background

On 21 July 2022 the government opened a “Call for Evidence on a Proposed Landfill Tax Grant Scheme for the Remediation of Contaminated Land”. This closed on 18 August 2022.

The Defra website states:

“The government is aware of instances in which the redevelopment, remediation, and / or protection of land affected by contamination or the consequences of previous development may be prevented by the cost of landfill, including the Landfill Tax. Landfill Tax has been highly effective since its implementation in diverting waste from landfill and underpinning the waste hierarchy by encouraging more sustainable waste management solutions. However, it is not intended that this tax should act in certain instances to prevent the redevelopment, remediation, or protection of land in the economic, environmental, and social interest of local communities.

This Call for Evidence seeks information on the prevalence of instances where Landfill Tax is considered an insurmountable barrier to the redevelopment of land affected by contamination or the consequences of previous development in England ...” 

Budget Proposal

The government now proposes to develop a grant scheme to fund costs of Landfill Tax to public bodies in England, “where such costs are acting as a determinative barrier to the remediation and redevelopment of contaminated land”.

 

Landfill rates and tax review:

The government will uprate 2023-24 & 2024-25 Landfill Tax rates in line with the Retail Prices Index (RPI), from 1 April 2024. It was previously announced in the Autumn Budget 2021 that Landfill Tax rates from 1 April 2023 would be uprated in line with the RPI. From April 2023 the tax will rise by 3.5% from the current standard rate of £98.60 to £102.10. The lower rate, which generally applies to inactive or inert material, will rise by 10p from the current level of £3.15 to £3.25. Landfill Tax applies in England and Northern Ireland.