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Description of key terms used in Landfill Disposals Tax (LDT) statistics published by the Welsh Revenue Authority (WRA).

First published:
15 August 2019
Last updated:


There are 3 rates of LDT:

The tax rates for 2018-19 to 2021-22 are shown in the table below.


Standard rate

Lower rate

Unauthorised disposals rate


£88.95 per tonne

£2.80 per tonne

£133.45 per tonne


£91.35 per tonne

£2.90 per tonne

£137.00 per tonne


£94.15 per tonne

£3.00 per tonne

£141.20 per tonne

2021-22 £96.70 per tonne £3.10 per tonne £145.05 per tonne

A taxable disposal at an authorised landfill site will be charged at the standard rate. This is unless the material being disposed of:

  • consists entirely of one or more qualifying materials
  • or is a qualifying mixture of materials

In which case the lower rate will be charged.

A taxable disposal made at a place other than an authorised landfill site will be liable to be charged at the unauthorised disposals rate. This is regardless of:

  • the nature of the material disposed of
  • and whether it would otherwise be subject to the standard rate or lower rate if disposed of at an authorised landfill site

For more information, please see the LDT technical guidance.

Accounting periods

Each landfill site operator agrees a quarterly accounting period with us for making an LDT return. We must receive each return by the last working day of the month following the end of the accounting period.

Most landfill site operators work to standard calendar quarters:

  • April to June
  • July to September
  • October to December
  • January to March

Therefore, a single LDT return for that landfill site operator includes the data for any given quarter.

However, a small number of landfill site operators work to alternative three-month periods (for example May to July, or June to August). We would receive these returns by the last working day of the following month (end of August or end of September in these examples). The adjustments made to data supplied by these operators are set out in the Methods section of the statistical releases.


Certain disposals of material can be treated as exempt from LDT and therefore are not reported to us. We do not collect data on these exempt disposals. Currently, there are two exempt disposals:

Multiple disposals of material at the same site

This is where material has previously been included in a tax return and tax paid on its disposal at the same site. This ensures that multiple disposals of the same material at the same authorised site will only be chargeable to LDT once.

Pet cemeteries

This applies to authorised landfill sites that only accept the disposal of pet carcasses or ashes (and any box or urn in which they are contained). As these disposals are exempt, operators of such cemeteries do not need to register with us to account for LDT. The exemption does not cover other authorised landfill sites that accept both the remains of pets and other types of waste.


Landfill site operators can claim reliefs on certain taxable disposals at authorised sites. In these cases, we do not charge the tax provided the relief is claimed in a tax return. Reliefs are grouped into 4 general categories:

  • material removed from bed of river, sea or other water by dredging
  • material resulting from mining and quarrying
  • refilling open-cast mines and quarries
  • and site restoration

Water discounts

A landfill site operator may apply to us to approval to apply one or more water discounts. Each discount applies to the water present in material when calculating the weight of the material in a taxable disposal from a particular source. The water discount may only be applied in legitimate cases where the adding or use of water is necessary.

A landfill site operator may apply where the water is necessarily present in the material for the following purposes:

  • it had to be added to enable the material to be transported for disposal
  • it had to be added to extract a mineral
  • it had to be added in the course of an industrial process
  • it arose as a necessary consequence of an industrial process
  • or the material is a residue from the treatment of effluent or sewage at a water treatment works

Landfill site operators claim the water discount in their tax return. This is by providing details of the tonnage of water to be discounted for each accounting period. It is not included in any weight reported as subject to the lower or standard rates.

For more information on exemptions, reliefs and discounts please see the technical guidance on the WRA website and the legislation for Landfill Disposals Tax (Wales) Act 2017.

Unauthorised disposals

A disposal of material as waste may be liable to LDT regardless of where the disposal is made. Disposals made outside of an authorised landfill site can be liable to the unauthorised disposals rate (£137.00 per tonne for 2019-20). We apply this rate without distinction to all material disposed, regardless of whether the material is subject to standard rate or qualifies for the lower rate.

None of the exemptions or reliefs that apply to disposals at authorised landfill sites are available to unauthorised disposals.

More information on unauthorised disposals can be found on the WRA website.