Landfill Disposals Tax (LDT) is a tax on the disposal of waste to landfill and is charged by weight.
LDT replaces Landfill Tax in Wales.
There are 3 rates of LDT:
- a lower rate for materials which meet the conditions set out in the Landfill Disposals Tax (Wales) Act 2017
- 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 since LDT came into effect.
|Standard rate||£88.95 per tonne||£91.35 per tonne||£94.15 per tonne|
|Lower rate||£2.80 per tonne||£2.90 per tonne||£3.00 per tonne|
|Unauthorised disposals rate||£133.45 per tonne||£137.00 per tonne||£141.20 per tonne|