Skip to content

Landfill Disposals Tax

Related Links

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
Tell us if you want any of the documents on this page in an alternative format.
Landfill Disposals Tax (LDT) now replaces Landfill Tax in Wales.

LDT is a tax on the disposal of waste to landfill and is charged by weight.

There are 3 rates of LDT:

  • a lower rate for materials which meet the conditions set out in the act
  • a standard rate for all other material
  • an unauthorised disposals rate. This is for taxable disposals made at places other than authorised landfill sites.

The lower and standard rates of tax will remain consistent with those in the rest of the UK for 2 years. This will provide the certainty businesses have asked for.

The unauthorised rate is set at 150% of the standard rate. This creates an additional financial deterrent for people seeking to dispose of waste illegally. The table below provides the rates for 2018-19 and for 2019-20.

  2018-19 2019-20
Standard rate £88.95 per tonne £91.35 per tonne
Lower rate £2.80 per tonne £2.90 per tonne
Unauthorised disposals rate £133.45 per tonne £137.00 per tonne


Landfill Disposals Tax Communities Scheme

The Communities Scheme is managed by a distributive body, Wales Council for Voluntary Action (WCVA).

Application forms and guidance are available on the WCVA website. Any enquiries should be sent to LDTgrants@wcva.org.uk.

Document Download

Adobe PDF document
Impact assessments (File size: 1MB)