From the 1st April 2017 the standard rate of Landfil, Tax for the UK is £86.10 and the lower rate is £2.70. Whilst Landfill tax has been devolved to Scotland since 1st April 2015 the rates have continued in parity. However there is divergence over what qualifies as taxable and what material would attract the lower rate of tax. Furthermore, later this year, England, Wales and Northern Ireland are expected to ‘benefit’ from a simplification of the rules over qualifying material. The government published draft legislation last month which can be viewed at https://www.gov.uk/government/publications/draft-legislation-landfill-tax-taxable-disposal.
