Landfill Disposals Tax (LDT) is paid when waste is disposed of to landfill and is charged by weight.

Organisation:
First published:
21 September 2017
Last updated:

The Welsh Revenue Authority collects the tax and the money is used to support public services in Wales.

Landfill Disposals Tax replaced landfill tax in Wales from April 2018. For queries on Landfill Tax in Wales up to and including 31 March 2018, please contact HMRC.

Natural Resources Wales carry out some Landfill Disposals Tax work on behalf of the Welsh Revenue Authority.

How much you pay

The rates of LDT are set by the Welsh Government.

How to pay

An LDT return should be submitted online. You must first register your organisation with the Welsh Revenue Authority to become an authorised landfill operator, then sign up for an online account.

To register, please visit How to register for Landfill Disposals Tax (LDT).

If you have already registered and wish to file a return, please visit File Landfill Disposals Tax online.