Landfill Disposals Tax
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Landfill Disposals Tax

The Landfill Disposals Tax (LDT) (Welsh: Treth Gwarediadau Tirlenwi (TGT)) is part of the UK tax system and from 6 April 2019 is collected by the Welsh Revenue Authority and the money is used to support public services in Wales. The Landfill Disposals Tax replaced Landfill tax in Wales from 1 April 2018.[1] The Landfill Disposals Tax (Wales) Act 2017, which received Royal Assent on 7 September 2017,[2] is a tax on the disposal of waste to landfill and is charged by weight. The Welsh Revenue Authority has collected and manages both the Land Transaction Tax and Landfill Disposals Tax in Wales since 2018.

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. This is for taxable disposals made at places other than authorised landfill sites.

LDT tax rates

Rate 2018-2019 2019-2020 2020-2021
Lower rate £2.80 per tonne £2.90 per tonne £3.00 per tonne
Standard rate £88.95 per tonne £91.35 per tonne £94.15 per tonne
disposals rate
£133.45 per tonne £137.00 per tonne £141.20 per tonne


  1. ^ "Landfill Disposals Tax". Senedd Cymru - Welsh Parliament. Retrieved 2020.
  2. ^ "1-250 Welsh taxes". Croner-i. Retrieved 2020.

External links

  This article uses material from the Wikipedia page available here. It is released under the Creative Commons Attribution-Share-Alike License 3.0.



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