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Jurisdiction: Scotland
Commencement: 1st April 2022
Amends: The Landfill Tax (Scotland) Act 2014
The Scottish Landfill Tax will be brought into force with subordinate legislation by the end of March 2015 to replace, in Scotland, the Landfill Tax Regulations 1996 (SI 1996/1527) as amended.
The standard rate and lower rate for disposals in the Scottish Landfill Tax is amended.
From 1st April 2022, the standard landfill tax rate is £98.60 and the lower rate is £3.15. This tax is calculated by reference to weight and types of material disposed of.
This order also revokes The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020 and The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (listed below).
There are no changes to duties for organisations.
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Jurisdiction: Wales
Commencement: 1st April 2022
Amends:
The Landfill Disposal Tax (Tax Rates) (Wales) Regulations 2018 specify the first standard rate, lower rate and unauthorised disposals rate for the landfill disposal tax in Wales.
The Landfill Disposals Tax (Wales) Act 2017 establishes the legal, administrative and operation framework for the Landfill Disposal Tax in Wales. A tax is to be charged on taxable disposals of materials. A taxable disposal is made when material is disposed of to landfill, in an authorised landfill site with an environmental permit in Wales.
Responsibility for landfill tax in Wales has been transferred to the Welsh Government from April 2018 and consequently the Landfill Disposal Tax replaces the UK Landfill Tax scheme (WAS14) in Wales.
The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the standard rate, the lower rate or unauthorised rate for qualifying materials.
These Regulations specify the first standard rate, lower rate and unauthorised disposals rate for landfill disposals tax and will apply to a taxable disposal made on or after 1 April 2018.
The standard rate is £88.95, the lower rate is £2.80 and the unauthorised disposals rate is £133.45.
The lower and standard rates of tax will remain consistent with those in the rest of the UK for a period of 2 years – until April 2020.
From the 1st April 2020 the new tax rates are as follows:
Amendment
The standard landfill tax rate, lower landfill tax rate and unauthorised disposals landfill tax rate are updated from 1st April 2022.
From 1st April 2022, the standard rate will be £98.60 per tonne, the lower rate will be £3.15 per tonne, and the unauthorised disposal rate will be £147.90 per tonne.
All landfill disposals made before 1st April 2022 remain subject to the rates set by The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020.
There are no changes to duties for organisations.
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Jurisdiction: Republic of Ireland
Commencement: 27th August 2020
Amends: Waste Management (Licensing) Regulations 2004
The Waste Management (Licensing) Regulations 2004 regulations provide for the continued operation of the system of licensing by the Environmental Protection Agency of waste recovery and disposal activities under Part V of the Waste Management Act, 1996 . The licensing regulations ensure high environmental standards and that the licensee deals with long-term environmental liabilities. The license deals with emissions to all environmental media and the environmental management of a facility
The aim of these Regulations is to ensure there is a progressive reduction of landfill waste, such as waste that is suitable for recycling or other types of recovery, and to provide measures on the operational and technical requirements on the waste to prevent or reduce the negative effects on the environment.
References to Directive 2008/98/EC on waste (the ‘Waste Framework Directive’) are inserted.
The definition of ‘Landfill Directive’ is changed to mirror the updated definition found in Directive (EU) 2018/850 amending Directive 1999/31/EC on the landfill of waste.
Waste that has been separately collected for re-use and/or recycling cannot be accepted at landfill, except where it is necessary to deliver the best environmental outcome. From 2030 this is extended to all waste which is suitable for recycling (e.g. municipal waste*).
*Municipal waste is mixed waste which is separately collected from households or from other sources where the waste is similar to household waste (e.g. paper, cardboard, glass etc.)
Duties are placed on the Environmental Protection Agency (EPA) and local authorities to take all necessary measures to ensure that:
In order to determine if the above targets have been achieved, the following must be considered when calculating the amount of municipal waste that has been sent to landfill:
Please note: the weight of waste produced during recycling or other recovery operations which is sent to landfill is not to be included in the weight of municipal waste reported as landfilled.
The EPA and local authorities must establish an effective system of quality control and traceability of the municipal waste which is sent to landfill to ensure these Regulations are met.
Where municipal waste is shipped to another European Union (EU) country or exported from the EU for the purpose of landfilling, the volume of waste reported and validated is to be counted towards the amount of landfilled waste.
The EPA is required to report the data for each calendar year to the European Commission (EC). This is to be reported electronically within 18 months from the end of the reporting year. All data must be reported until 1st January 2025. the ‘Waste Framework Directive’) are inserted.
The definition of ‘Landfill Directive’ is changed to mirror the updated definition found in Directive (EU) 2018/850 amending Directive 1999/31/EC on the landfill of waste.
Waste that has been separately collected for re-use and/or recycling cannot be accepted at landfill, except where it is necessary to deliver the best environmental outcome. From 2030 this is extended to all waste which is suitable for recycling (e.g. municipal waste*).
*Municipal waste is mixed waste which is separately collected from households or from other sources where the waste is similar to household waste (e.g. paper, cardboard, glass etc.)
The Legislation Update Service is the best way to stay up to date automatically with legislation in England, Wales, Scotland, Northern Ireland and the Republic of Ireland.
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