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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) replaces Landfill Tax in Wales.

The Landfill Disposals Tax (Wales) Act 2017 gained Royal Assent on 7 September.

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

Landfill Tax has helped improve 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

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 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 a period of 2 years, providing the certainty businesses have asked for.

The unauthorised rate is set at 150% of the standard rate, creating an additional financial deterrent for people seeking to avoid their environmental obligations and 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

A communities scheme has been established to support biodiversity, waste minimisation, the diversion of waste from landfill and other environmental enhancement projects in areas affected by the disposal of waste to landfill.

Information on the scrutiny of the Landfill Disposals Tax (Wales) Act 2017 is available at National Assembly for Wales (external link).

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