Landfill Tax Rates 2026 to 2027 — Standard and Lower Rates Confirmed
HMRC has confirmed the landfill tax rates for 2026/27: £130.75 per tonne for active waste and £8.65 per tonne for qualifying inactive (inert) waste.
Analysis
The April 2026 uprating represents a significant increase for construction sites managing inert waste. The lower rate — which applies to inert and naturally occurring waste such as soil, concrete, bricks, and tiles — rose from £4.05 to £8.65 per tonne, a 113% increase in a single year. This makes accurate diversion tracking more financially important than ever: every tonne of inert waste that can be legitimately classified as reused on site, recycled, or sent to an inert landfill rather than a standard cell avoids the standard rate. But proving diversion requires documented records — waste type, destination, disposal route — that stand up to HMRC and Environment Agency scrutiny.
Key points
- →Standard rate (active waste): £130.75 per tonne from April 2026
- →Lower rate (inert/inactive waste): £8.65 per tonne — up 113% from £4.05
- →Inert waste includes soil, concrete, bricks, and tiles from construction sites
- →Diversion to recycling or reuse avoids landfill tax liability
- →Records of disposal route and waste type are required to claim lower rate
GOV.UK · HMRC — read the primary source for full detail.
Read on GOV.UK ↗- ✓Every movement records disposal route — Landfill, Recycled, Reused on site, etc.
- ✓ESG report shows total landfill tax liability and potential savings from diversion
- ✓BREEAM evidence pack includes full diversion rate breakdown
- ✓Track whether you are qualifying for lower or standard rate per waste type
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