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Landfill Disposals Tax

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The Wales Act 2014 sets out new fiscal powers for Wales and devolves a range of tax powers.
Jane Hutt AM, Minister for Finance and Government Business
Jane Hutt AM, Minister for Finance and Government Business
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From April 2018, Landfill Disposals Tax (LDT) will replace Landfill Tax in Wales.

Like Landfill Tax, LDT will be a tax on the disposal of waste into landfill and will be charged by weight. It will be payable by landfill site operators, who pass on these costs to waste operators through their gate fee.

Landfill Tax has been a significant driver of improved environmental behaviour; encouraging greater prevention, re-use, recycling and recovery of waste.

Its devolution will support Welsh Government policies, including the ambitious goal of zero waste.

Rates of the new tax

The Welsh Government is keen to provide stability and certainty for the waste industry, and recognises that consistency with the rest of the UK is important in this area . Decisions on tax rates are expected to be made in autumn 2017.

Landfill Disposals Tax Communities Scheme

A communities scheme will be established. This will support biodiversity, waste minimisation and other environmental enhancement projects in areas affected by the disposal of waste to landfill.

Timetable

The LDT Bill was introduced into the National Assembly on 28th November 2016. It is anticipated that the bill will receive Royal Assent in summer 2017.

Information on the scrutiny of the bill is available at National Assembly for Wales (external link).

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