Skip to content
As the demand increases for statistics and data to measure the impact of the COVID-19 pandemic, we have had to change our data gathering and release practices, focussing efforts on priority analysis and statistics. https://gov.wales/statistics-and-research

Data Provider: Welsh Revenue Authority Landfill Disposals Tax statistics by reporting period, tax rate and measure
None
Drop Filter Fields Here
Measure2
Measure[Filter]
[Collapse]Tax rate[Filter]
-
Tax rate 1
[Collapse]Reporting period[Filter]
-
-
Reporting period 1
[Collapse]Disposed weight ('000 tonnes)[Collapse]Tax due (£ million)
[Collapse]TotalClick here to sortTotal[Collapse]TotalClick here to sortTotal
Click here to sortLower rateClick here to sortStandard rateClick here to sortRelieved or discountedClick here to sortLower rateClick here to sortStandard rateClick here to sortRelieved or discounted
[Collapse]2018-195624833831,4281.643.00.944.6
2018-19April to June 2018-19147125883600.411.20.211.6
July to September 2018-19129149883660.413.30.213.6
October to December 2018-191481091113680.49.70.310.1
January to March 2018-19138100963340.48.90.29.3
[Collapse]2019-204283941419621.235.90.337.1
2019-20April to June 2019-20106110322480.310.00.110.3
July to September 2019-20139116232770.410.5~10.9
October to December 2019-209580312060.37.30.17.6
January to March 2019-208888552310.38.00.18.3

Metadata

Title
Landfill Disposals Tax statistics, by tax rate, measure and reporting period (year and quarter)

Last update
21 May 2020 21 May 2020

Next update
20 August 2020

Publishing organisation
Welsh Revenue Authority

Source 1
Landfill Disposals Tax returns, Welsh Revenue Authority

Contact email
data@wra.gov.wales

Designation
None

Lowest level of geographical disaggregation
Wales

Geographical coverage
Wales

Languages covered
English and Welsh

Data licensing
You may use and re-use this data free of charge in any format or medium, under the terms of the Open Government License - see http://www.nationalarchives.gov.uk/doc/open-government-licence

General description
From 1 April 2018, Landfill Disposals Tax (LDT) replaced Landfill Tax in Wales and is collected and managed by the Welsh Revenue Authority (WRA).

The Landfill Disposals Tax (Wales) Act 2017 gained Royal Assent on 7 September 2017. Like Landfill Tax, LDT is a tax on the disposal of waste to landfill and is charged by weight. It is payable by landfill site operators, who pass on these costs to other waste operators through their gate fee. The tax incentivises the diversion of waste from landfill to other less harmful methods of waste management such as recycling and incineration.

Each landfill site operator agrees a quarterly accounting period with the WRA for making an LDT return, which must be received by the last working day of the month following the end of the accounting period.

The dataset includes a breakdown by:
- tax rate: standard rate, lower rate, and relieved or discounted waste
- measure: tax due and disposed weight
- reporting period (year and quarter)

Relieved and discounted waste includes weight of water removed from disposed waste, which is zero rated, and the weight of all waste which is subject to any Landfill Disposals Tax relief. The tax due is the reduction in tax due to the applications of reliefs. The amount does not include any element for water discount, which is not taxed.

The table excludes a small number of amendments to tax returns which we have received. This is because we are assessing the risk of disclosing information about an individual taxpayer.


Data collection and calculation
See weblinks

Frequency of publication
Quarterly

Data reference periods
Quarterly and annual estimates are presented, based on the latest three-month accounting period for each landfill site operator.

Users, uses and context
These statistics have been established to meet the immediate user requirement for data on the implementation of LDT, following the establishment of the WRA. Our key users are colleagues from the Welsh Treasury within the Welsh Government, the Office of Budget Responsibility, and other tax authorities in the UK.

Rounding applied
Values in this dataset are rounded to the nearest 1,000 tonnes and the nearest £0.1 million tax due.

Revisions information
The data is currently provisional and may be revised in future releases to account for updates to returns, for example following routine mitigation and recovery checks carried out by the WRA.

Statistical quality
See weblinks

Keywords
Landfill Disposals Tax; LDT; Tax