Glossary · UK
What is Landfill Disposals Tax (Wales)?
The Welsh devolved tax, administered by the Welsh Revenue Authority, charged on waste disposed of at landfill sites in Wales.
Full Definition
Landfill Disposals Tax (LDT) is the devolved Welsh tax charged on the disposal of waste at authorised landfill sites in Wales, and it is the Welsh equivalent of Landfill Tax, which continues to apply in England and Northern Ireland. LDT replaced UK Landfill Tax in Wales from 1 April 2018, following the Wales Act 2014 and the Landfill Disposals Tax (Wales) Act 2017, and it is collected and managed by the Welsh Revenue Authority (WRA) rather than HMRC, making it one of the small number of taxes fully devolved to and administered within Wales (alongside Land Transaction Tax, the Welsh equivalent of Stamp Duty Land Tax). Like UK Landfill Tax, LDT is charged per tonne of waste and has a lower rate for less-polluting, qualifying materials (such as rocks and soil) and a much higher standard rate for other waste, with rates broadly kept in close alignment with the rest of the UK to avoid "waste tourism" across the border, and an additional unauthorised disposals rate that applies to illegal dumping. The tax is intended both to raise revenue and to discourage landfill use in favour of recycling and other forms of waste treatment, in line with Wales's separate statutory recycling targets; site operators registered with the WRA are responsible for accounting for and paying the tax, and rates should always be checked against the current Welsh Revenue Authority tables on gov.wales, as they are reviewed and can change each Welsh Budget.