Landfill Tax takes a different form and approach depending on whether the relevant disposal took place in England or in Wales. Any appeal to a Landfill Tax Assessment carries strict deadlines for compliance and therefore it is essential to ensure you are aware of the relevant processes to avoid penalties, interest and missing the opportunity to appeal.
Rate changes from 1 April 2026
In England, Landfill Tax is regulated by HMRC and the tax applies to relevant disposals at permitted landfill sites and unauthorised waste sites in England. On 1 April 2026, the rate of Landfill Tax will be increasing, with the Standard Rate going from £126.15/tonne to £130.75/tonne, whilst the Lower Rate will be increasing from £4.05/tonne to £8.65/tonne – a significant increase for the lower rate of tax. In England, further penalties may apply to a disposal at an unauthorised site, but there is no specific separate band for such.
In Wales, Landfill Disposals Tax is regulated by the Welsh Revenue Authority and there are three rates of Landfill Disposal Tax. As in England, on 1 April 2026, the bands for Landfill Disposals Tax will be increasing. The Standard Rate will increase from £126.15/tonne to £130.75/tonne, the Lower Rate will increase from £6.30 to £8.65/tonne and the Unauthorised Disposals Rate will increase from £189.25 to £196.15/tonne. These changes align the rates in England and Wales, save for Wales’s Unauthorised Disposals Rate.
Appealing a decision
The process of appealing assessments for Landfill Tax or Landfill Disposal Tax has some minor differences. However, both processes will eventually end up before the UK First Tier Tribunal should the matter not be resolved with the initial review/challenge to the relevant regulator. For Landfill Tax, an internal review procedure allows for an alternate HMRC Officer to review the Assessment in order to determine if the assessment should be upheld, withdrawn, or altered in any way. A hardship application may also be made in order for the taxpayer to avoid having to pay the tax upfront, whilst any appeal process is ongoing.
In Wales, a similar internal review procedure with the Welsh Revenue Authority exists before an appeal can be made to the First Tier Tribunal and a request to postpone the tax being paid can also be made against the Welsh Revenue Authority, although even if successful, interest will continue to accrue. Strict time limits apply to the appeals process and therefore diligence at an early stage to ensure compliance is essential.
At Dyne Solicitors, we specialise in regulatory appeals against Landfill Tax and Landfill Disposal Tax Assessments. For more information and a non-obligatory chat, please email John Dyne or Patrik Jones-Wright.