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Data Provider: Welsh Revenue Authority Landfill Disposals Tax statistics by reporting period, tax rate and measure
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MeasureWeights presented have been rounded to the nearest 1,000 tonnes and values for tax due have been rounded to the nearest £0.1 million.<br />[Filter]
[Collapse]Tax rateTax rate[Filter]
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[Collapse]Reporting periodEach 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 majority of landfill site operators have standard accounting periods for reporting to the WRA. These align with the end of our reporting quarters. A small number of landfill site operators use different start and end dates for reporting to the WRA. The adjustments made to data supplied by these operators are set out in the Methods section of the statistical releases, which can be accessed from the weblinks.[Filter]
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Reporting period 1
[Collapse]Disposed weight ('000 tonnes)[Collapse]Tax due (£ million)
[Collapse]TotalClick here to sortTotal[Collapse]TotalClick here to sortTotal
[Collapse]Lower rateClick here to sortLower rate[Expand]Click here to sortStandard rate[Expand]Click here to sortRelieved or discountedThis 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.[Expand]Click here to sortLower rate[Expand]Click here to sortStandard rate[Expand]Click here to sortRelieved or discountedThis 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.
Click here to sortFines materialFines are particles of material produced by a mechanical waste treatment process. Landfill site operators must ensure certain criteria are met for the material to be treated as qualifying fines at the lower rate of tax. Please see the glossary for further information. The breakdown of data for lower rate weight shows a small amount of weight against 2020-21 and January to March 2021. This is due to a small number of operators with non-standard accounting periods, whose first return under the new system covered a small part of 2020-21.Click here to sortSoil and stonesData for these categories represents non-qualifying fines material, grouped by List of Waste (LoW) code. The groupings used for these three categories is presented in our glossary page. The breakdown of data for lower rate weight shows a small amount of weight against 2020-21 and January to March 2021. This is due to a small number of operators with non-standard accounting periods, whose first return under the new system covered a small part of 2020-21.Click here to sortConcrete, bricks, tiles and ceramicsData for these categories represents non-qualifying fines material, grouped by List of Waste (LoW) code. The groupings used for these three categories is presented in our glossary page. The breakdown of data for lower rate weight shows a small amount of weight against 2020-21 and January to March 2021. This is due to a small number of operators with non-standard accounting periods, whose first return under the new system covered a small part of 2020-21.Click here to sortOther lower rateData for these categories represents non-qualifying fines material, grouped by List of Waste (LoW) code. The groupings used for these three categories is presented in our glossary page. The breakdown of data for lower rate weight shows a small amount of weight against 2020-21 and January to March 2021. This is due to a small number of operators with non-standard accounting periods, whose first return under the new system covered a small part of 2020-21.
[Expand]2018-1900005285303781,4361.547.10.948.6
[Expand]2019-2000004623941119671.336.00.237.3
[Expand]2020-21*Represents a value that has been suppressed as it is not sufficiently large to present, or the tax due for a small number of transactions contributes to the majority of the cell value (dominance)71~Represents a value which rounds to zero, but is not zero5443231229891.630.40.332.0
[Expand]2021-2225323168435964481211,1641.843.30.345.1
[Expand]2022-2323017376865644092561,2291.840.40.742.1
[Collapse]2023-24 (to date) This only represents the year to date.18111648944382151928461.422.00.623.4
2023-24 (to date) This only represents the year to date.April to June 2023-246645172715577662980.57.80.28.3
July to September 2023-246728183014273562720.57.40.27.9
October to December 2023-244843133714166702770.56.70.27.1

Metadata

Title

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

Last update

15 February 2024 15 February 2024

Next update

16 May 2024

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: 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 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