Landfill Disposals Tax (LDT) is a tax on the disposal of waste to landfill and is charged by weight.
There are 3 rates of LDT:
- lower rate for materials which meet the conditions set out in the Landfill Disposals Tax (Wales) Act 2017
- standard rate for all other material
- unauthorised disposals rate for taxable disposals made at places other than authorised landfill sites
|Standard rate||Lower rate||Unauthorised disposals rate|
|2022 to 2023||£98.60||£3.15||£147.90|
|2021 to 2022||£96.70||£3.10||£145.05|
|2020 to 2021||£94.15||£3.00||£141.20|
|2019 to 2020||£91.35||£2.90||£137.00|
The lower and standard rates of tax remain consistent with those in the rest of the UK.
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.
LDT 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.