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Taxing rubbish: proposed overhaul of the landfill tax regime

David Pickstone and Anastasia Nourescu (Stewarts) consider the Government’s proposed reform of the landfill tax regime and its impact on industry.

On 28 April 2025 the Government published a raft of tax policy papers consultations and calls for evidence aimed at simplifying and reforming the tax system. Nestled among the more high-profile announcements was a consultation that could fundamentally reshape the landfill tax regime in England and Northern Ireland. While this may not dominate headlines its impact will be far-reaching.

Landfill tax has long been used as a tool of environmental policy with stated aims of encouraging recycling and recovery discouraging landfill use and influencing everything from local waste collection costs to the...

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