PARLIAMENTARY WRITTEN QUESTION
Glass: Landfill Tax (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.

Asked by:
Bob Blackman (Conservative)

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.

Answered by:
Rebecca Pow (Conservative)
20 April 2021