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Commentary

V20.207 Rates of LDT

Part V20 Landfill tax

There are three rates of LDT.

From
1 April
2021a
From
1 April
2022b
From
1 April
2023c
From
1 April
2024c
Standard rate – per tonne£96.70£98.60£102.10£103.70
Lower rate – per tonne£3.10£3.15£3.25£3.30
Unauthorised disposals rate£145.05£147.90£153.15£155.55

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