Landfill Disposals Tax statistics by reporting period, tax rate and measure
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Title
Landfill Disposals Tax statistics, by tax rate, measure and reporting period (year and quarter)Last update
15 August 2024Next update
14 November 2024Publishing organisation
Welsh Revenue AuthoritySource 1
Landfill Disposals Tax returns, Welsh Revenue AuthorityContact email
data@wra.gov.walesDesignation
NoneLowest level of geographical disaggregation
WalesGeographical coverage
WalesLanguages covered
English and WelshData 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-licenceGeneral 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: relieved or discounted waste, standard rate, and lower rate (including breakdown for qualifying fines material, with non-qualifying fines material grouped into three categories by List of Waste (LoW) code)
- 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 weblinksFrequency of publication
QuarterlyData 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.Keywords
Landfill Disposals Tax; LDT; TaxWeblinks
https://gov.wales/landfill-disposals-tax-statisticshttps://gov.wales/key-quality-information-landfill-disposals-tax-statistics
https://gov.wales/glossary-landfill-disposals-tax-statistics
https://gov.wales/landfill-disposals-tax-guidance