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Data Provider: Welsh Revenue Authority Landfill Disposals Tax (LDT) paid to the Welsh Revenue Authority
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Measure2
MeasureValue of LDT payments (£ millions)[Filter]
[Collapse]PeriodThis is based on the date the payment was received, sometimes referred to as ‘on a cash basis\’.[Filter]
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Period 1
Click here to sortValue of LDT payments (£ millions)
[Collapse]2018-1935.8
2018-19April to September 2018-19Figures for April to June 2018 have been combined with figures for July to September 2018. This is due to the small number of landfill operators who had already submitted returns and paid before the end of June (most of them submitted and paid in July).12.2
October to December 2018-1913.5
January to March 2018-1910.1
[Collapse]2019-2037.2
2019-20April to June 2019-209.2
July to September 2019-2010.1
October to December 2019-2010.9
January to March 2019-207.1
[Collapse]2020-2133.9
2020-21April to June 2020-212.5
July to September 2020-219.9
October to December 2020-2111.6
January to March 2020-2110.0
[Collapse]2021-22 (to date)43.3
2021-22 (to date)April to June 2021-227.7
July to September 2021-2212.2
October to December 2021-2213.4
January to March 2021-2210.0

Metadata

Title

Landfill Disposals Tax statistics on tax paid, by time period

Last update

19 May 2022 19 May 2022

Next update

18 August 2022

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:
- measure: tax paid
- reporting period (year and quarter)


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 nearest £0.1 million.

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