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Welsh Government
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)
[Expand]2018-1935.8
[Expand]2019-2037.2
[Expand]2020-2133.8
[Expand]2021-2243.3
[Expand]2022-2344.8
[Expand]2023-2429.8
[Collapse]2024-2513.5
2024-25April to June 2024-255.1
July to September 2024-258.3

Metadata

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.

Title

Landfill Disposals Tax statistics on tax paid, by time period

Last update

14 November 2024 14 November 2024

Next update

13 February 2025

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

Keywords

Landfill Disposals Tax; LDT; Tax

Statistical quality

See weblinks