Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to change the landfill tax of flat glass from the lower rate to the standard rate.

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 flat glass, though continues to keep tax policy under review.

Defra has funded Environment Agency/WRAP guidance on the proper collection and reprocessing of flat glass with the aim of increasing recycling rates. The Environment Agency is set to review this in May 2021.

The Environmental (England and Wales) Permitting Regulation 2016 includes a statutory permit condition for landfill and incineration permit holders, placing a restriction on plastic, metal, paper or glass separately collected for reuse or recycling from being accepted for landfill or incineration unless it is the result of treatment operations and delivers the best environmental outcome in accordance with the waste hierarchy.

Flat glass is a common waste product from construction and demolition. In the Resources & Waste Strategy 2018, we committed to increasing resource efficiency and minimising waste in the construction sector, through working with the Green Construction Board.