Landfill Tax
The question
To ask the Chancellor of the Exchequer, what estimate she has made of the amount of Landfill Tax (a) avoided and (b) evaded by the operators of landfill sites.
Answered by Dan Tomlinson
HMRC estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. These statistics are published annually and are available at: Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK (www.gov.uk). The latest estimate for England and Northern Ireland of the Landfill Tax gap is 22.6% of the theoretical Landfill Tax liabilities, or £150 million in absolute terms, for the 2023 to 2024 tax year.
In the last 5 years, HMRC Landfill Tax compliance activities have generated a compliance yield of £1.3 billion.
Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →