From 1 April 2018, landfill tax now includes disposals at unauthorised waste sites in England and Northern Ireland. According to HMRC, the changes are designed “to support legitimate waste management businesses by creating a fairer tax system and a deterrent to causing environmental harm by disposing of material at an unauthorised waste site”.

At sites without a permit, the person disposing of the waste and anyone who knowingly facilitates the disposal may be liable for the tax. All parties involved could also be liable to penalties for non-compliance or face criminal prosecution.

The changes include safeguards to ensure that landowners and people in the waste supply chain who, in spite of carrying out all reasonable due diligence, were unknowingly involved in the illegal dumping, won’t be assessed for any tax or penalties.