The landfill tax is designed to encourage waste reduction and the diversion of waste from landfills to more sustainable disposal methods such as recycling. The tax increases the cost of disposing of waste in landfills, which can significantly impact businesses that produce large volumes of non-recyclable waste. The current rates are £98.60 per tonne for general waste and £3.15 per tonne for qualifying materials, pushing businesses to adopt more efficient waste management and recycling practices to avoid these costs.