Waste disposal and landfill tax
The cost of waste disposal at landfill sites and Landfill Taxes rates, and the restrictions on types of waste disposal.
Disposing of waste at landfill sites or incinerating it without energy recovery are the least sustainable waste management options and you should only use them as a last resort.
You must pre-treat waste before you send it to landfill. You also have a duty to ensure that your waste is disposed of legally. If you dump waste illegally, you could be fined or even sent to prison.
Types of waste you can't dispose in landfill
Some types of waste are banned from landfill sites, including:
- corrosive, explosive, oxidising, flammable or infectious wastes
- tyres
- liquid wastes
- wastes with more than 6 per cent total organic content
- automotive and industrial batteries
- animal by-products, such as agricultural carcasses and uncooked meat products
What is Landfill Tax?
If you dispose of waste in landfill, from 1 April 2023 you will pay Landfill Tax at rates of:
- 拢102.10 per tonne for most wastes (standard)
- 拢3.25 per tonne for some inert or inactive wastes (lower)
You don't have to pay Landfill Tax on:
- dredging activities
- quarrying and mining
- pet cemeteries
- inactive waste use for filling quarries
.
Rules on incinerating waste
If you send waste for incineration, make sure you use an operator authorised to accept your waste. If you incinerate waste on your premises, you must have appropriate authorisation from the Northern Ireland Environment Agency (NIEA).