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Glass: Landfill Tax

Question for Department for Environment, Food and Rural Affairs

UIN 179045, tabled on 12 April 2021

To ask the Secretary of State for Environment, Food and Rural Affairs, for what reason glass is classed as a qualifying material for the lower rate of landfill tax; and what plans he has to review that classification as part of plans to move towards circular economies.

Answered on

20 April 2021

Materials liable for the lower rate of landfill tax, including glass, are listed in the 2011 Qualifying Materials Order. When assessing which materials are liable for the lower rate, the Government considers whether they are non-hazardous, have low potential for greenhouse gas emissions and have low polluting potential in the landfill environment. Further information can be found at:

https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax/excise-notice-lft1-a-general-guide-to-landfill-tax#lower-rate-qualifying-material .

The Government has no plans to change the landfill tax rate for glass, though HM Treasury continues to keep tax policy under review.