Guide
Landfill tax rates 2026 to 2027 in England, Scotland and Wales
Updated
From 1 April 2026 landfill tax is £130.75 a tonne at the standard rate and £8.65 a tonne at the lower rate for inert waste, and the three tax authorities that set it, HMRC, Revenue Scotland and the Welsh Revenue Authority, charge the same two rates. Wales also has an unauthorised disposals rate of £196.15 a tonne.
The rates by nation
- England and Northern Ireland
- £130.75 standard and £8.65 lower, from 1 April 2026 (HMRC).
- Scotland
- £130.75 standard and £8.65 lower (the Scottish Landfill Tax order for 2026).
- Wales
- £130.75 standard, £8.65 lower and £196.15 for unauthorised disposals, for 2026 to 2027 (Welsh Government).
Sources: HMRC, legislation.gov.uk, SSI 2026/97, Welsh Government; every row is in the rates table.
Why it matters to a business
The standard rate is charged on every tonne of non-inert waste sent to landfill, so it sits inside the price of every general waste lift and every tonne at the gate. Separating inert material such as rubble and soil, and recycling what can be recycled, keeps tonnes out of the standard rate.
Rates are as the tax authorities publish them, read on 28 October 2026.