SiLC Responds to HMRC Consultation on Landfill Tax Reform

The Specialist in Land Condition (SiLC) Register is drafting a response to HMRC’s consultation on the proposed reform of Landfill Tax – a development that could have wide-ranging consequences for the redevelopment, construction, and waste management sectors.

If you would like any comments or input into the SiLC response please do send into Silc@silc.org.uk by the 11th July.

The consultation proposes three major changes:

  1. Removal of the lower rate of Landfill Tax for qualifying materials – a 3,100% tax increase.
  2. Elimination of most current exemptions.
  3. Withdrawal of reliefs such as the exemption for water content in dredgings.

These changes risk:

  • Discouraging brownfield regeneration.
  • Increasing costs for new housing and infrastructure.
  • Threatening the viability of recycling facilities.
  • Penalising sustainable soil and material reuse.

SiLC is particularly concerned about the unintended consequences for steel production, aggregates, and wider construction material costs – all of which could significantly rise, potentially adding £8,000–£12,000 to the cost of every new home.

We are encouraging all professionals in the sector to respond to the consultation before the deadline of 21 July 2025.

📄 Read the consultation:
Consultation on the Reform of Landfill Tax – HM Treasury

📝 Submit your response:
Online response form

If you would like to input or comment on the SiLC draft response, please send your input to silc@silc.org.uk for the attention of Chris Eccles as soon as possible.