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<p>Landfill Tax is chargeable on material deposited at a permitted landfill site in
England, Wales and Northern Ireland. The operator of a permitted landfill site is
liable to pay the Landfill Tax directly to HMRC. Landfill Tax devolved to Scotland
in April 2015.</p><p> </p><p>The majority of local authorities outsource their waste
disposal services, and their disposal contracts will include an amount for Landfill
Tax. HMRC therefore does not hold details of how much Landfill Tax each local authority
has indirectly paid in the last five years.</p><p> </p><p>A small number of local
authorities pay some Landfill Tax directly to HMRC. As these Local authorities may
also outsource some of their waste disposal services, HMRC is unable to confirm if
the amount paid directly is the full amount they have paid.</p><p> </p>
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