Landfill Tax Reform

Government Tax Reform Consultation

The British Aggregates Association (BAA) is alerting members and stakeholders to a significant consultation recently launched by the UK Government regarding reforms to the Landfill Tax, which it says will profoundly impact the mineral products and building materials sector.

The consultation period began on 28th April 2025 and presents a good opportunity for industry stakeholders to voice their concerns on proposed changes which will be crucial to the outcome.

The Government’s Proposal

• A single landfill tax by 2030
• The removal of exemptions for mineral sector practices by April 2027
• The revocation of the Qualifying Fines Regime, which will remove access to the lower tax or exemption rate for fines used for the purposes of restoration starting April 2027
• The withdrawal of Landfill Tax relief for materials deposited under a Quarries Restoration Order 1999

The proposed reforms are intended to boost recycling efforts however, the BAA highlights the unintended consequences that could possibly arise, such as:

• Raising the costs of legally permitted disposal routes
• Making waste crime and the proliferation of more unauthorised tipping sites more likely
• Undermining the principles of a circular economy

Tax Reform – Key Dates

Key dates to be aware of are as follows: 21 July 2025: Deadline for completed objections to the consultation; April 2027: Anticipated removal of the exemptions and fines regime; and 2030: Full implementation of a single tax rate.

The BAA is now urging all members to participate actively in the consultation process and submit their response.

Mick George – Waste Management

Fines of this nature are not uncommon and are easily avoidable. The Mick George Group provide a fully verifiable 100% landfill diversion for all your waste, returning it to industry and agriculture, either as new materials or as sustainable energy.