UK Landfill Tax Effectively Diverts Waste, Report Says – Law360

Report on the Effectiveness of the U.K.’s Landfill Tax

Introduction

On June 26, 2025, a report commissioned by HM Revenue & Customs evaluated the impact of the United Kingdom’s landfill tax. The findings indicate that the tax has largely achieved its intended objectives.

Key Findings

1. The introduction of the landfill tax correlates with a reduction in landfill waste.
2. The tax has incentivized waste reduction and increased recycling efforts.

Implications for Sustainable Development Goals (SDGs)

• SDG 12: Responsible Consumption and Production – The landfill tax promotes sustainable waste management practices by encouraging reduction, reuse, and recycling of materials.
• SDG 13: Climate Action – By reducing landfill waste, the tax contributes to lower greenhouse gas emissions, aiding climate change mitigation efforts.
• SDG 11: Sustainable Cities and Communities – Effective waste management supports healthier and more sustainable urban environments.

Conclusion

The report underscores the landfill tax as an effective fiscal measure aligning with the United Kingdom’s commitment to the Sustainable Development Goals. Continued monitoring and adaptation of the tax policy will be essential to further advance environmental sustainability and responsible resource management.

1. Sustainable Development Goals (SDGs) Addressed

1. SDG 12: Responsible Consumption and Production
   • The article discusses the U.K.’s landfill tax and its impact on waste management, which directly relates to promoting sustainable consumption and production patterns.
2. SDG 11: Sustainable Cities and Communities
   • By addressing landfill use and waste reduction, the article touches on making cities and human settlements inclusive, safe, resilient, and sustainable.
3. SDG 13: Climate Action
   • Reducing landfill waste contributes to lowering greenhouse gas emissions, which is relevant to combating climate change and its impacts.

2. Specific Targets Under Those SDGs

1. SDG 12 Targets
   • Target 12.5: By 2030, substantially reduce waste generation through prevention, reduction, recycling, and reuse.
   • Target 12.4: By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle.
2. SDG 11 Targets
   • Target 11.6: By 2030, reduce the adverse per capita environmental impact of cities, including by paying special attention to air quality and municipal and other waste management.
3. SDG 13 Targets
   • Target 13.2: Integrate climate change measures into national policies, strategies, and planning.

3. Indicators Mentioned or Implied in the Article

1. Indicator for SDG 12.5: National recycling rate, tons of material recycled.
2. Indicator for SDG 11.6: Proportion of municipal solid waste collected and managed in controlled facilities.
3. Indicator for SDG 13.2: Number of countries that have integrated climate change measures into national policies.
4. Additional Implied Indicator: Reduction in landfill waste volume or tonnage following the introduction of the landfill tax, as the article mentions a correlation between the tax introduction and waste reduction.

4. Table of SDGs, Targets, and Indicators

Source: law360.com