Landfill Disposals Tax statistics, by tax rate, measure and reporting period (year and quarter)
Contents
Standard shorthand is used in this table: [c] = confidential information, [k] = low figure, [x] = not available.
| Data values | Data description | Period | Tax rate |
|---|---|---|---|
| 7.9 | Tax due (£ million) | Q2 2023-24 | Total |
| 0.5 | Tax due (£ million) | Q2 2023-24 | Lower rate |
| 7.4 | Tax due (£ million) | Q2 2023-24 | Standard rate |
| 0.2 | Tax due (£ million) | Q2 2023-24 | Relieved or discounted |
| 7.0 | Tax due (£ million) | Q3 2023-24 | Total |
| 0.5 | Tax due (£ million) | Q3 2023-24 | Lower rate |
| 6.5 | Tax due (£ million) | Q3 2023-24 | Standard rate |
| 0.2 | Tax due (£ million) | Q3 2023-24 | Relieved or discounted |
| 6.3 | Tax due (£ million) | Q4 2023-24 | Total |
| 29.5 | Tax due (£ million) | 2023-24 | Total |
| 0.4 | Tax due (£ million) | Q4 2023-24 | Lower rate |
| 1.9 | Tax due (£ million) | 2023-24 | Lower rate |
| 27.6 | Tax due (£ million) | 2023-24 | Standard rate |
| 5.8 | Tax due (£ million) | Q4 2023-24 | Standard rate |
| [k] | Tax due (£ million) | Q4 2023-24 | Relieved or discounted |
| 0.6 | Tax due (£ million) | 2023-24 | Relieved or discounted |
| 8.8 | Tax due (£ million) | Q1 2024-25 | Total |
| 0.4 | Tax due (£ million) | Q1 2024-25 | Lower rate |
| 8.4 | Tax due (£ million) | Q1 2024-25 | Standard rate |
| 0.1 | Tax due (£ million) | Q1 2024-25 | Relieved or discounted |
| 8.7 | Tax due (£ million) | Q2 2024-25 | Total |
| 0.5 | Tax due (£ million) | Q2 2024-25 | Lower rate |
| 8.2 | Tax due (£ million) | Q2 2024-25 | Standard rate |
| 0.1 | Tax due (£ million) | Q2 2024-25 | Relieved or discounted |
| 7.5 | Tax due (£ million) | Q3 2024-25 | Total |
| 0.5 | Tax due (£ million) | Q3 2024-25 | Lower rate |
| 7.0 | Tax due (£ million) | Q3 2024-25 | Standard rate |
| 0.1 | Tax due (£ million) | Q3 2024-25 | Relieved or discounted |
| 31.3 | Tax due (£ million) | 2024-25 | Total |
| 6.3 | Tax due (£ million) | Q4 2024-25 | Total |
| 0.5 | Tax due (£ million) | Q4 2024-25 | Lower rate |
| 1.8 | Tax due (£ million) | 2024-25 | Lower rate |
| 29.5 | Tax due (£ million) | 2024-25 | Standard rate |
| 5.8 | Tax due (£ million) | Q4 2024-25 | Standard rate |
| 0.3 | Tax due (£ million) | 2024-25 | Relieved or discounted |
| 0.1 | Tax due (£ million) | Q4 2024-25 | Relieved or discounted |
| 9.7 | Tax due (£ million) | Q1 2025-26 | Total |
| 0.9 | Tax due (£ million) | Q1 2025-26 | Lower rate |
| 8.8 | Tax due (£ million) | Q1 2025-26 | Standard rate |
| 0.1 | Tax due (£ million) | Q1 2025-26 | Relieved or discounted |
| 9.7 | Tax due (£ million) | 2025-26 | Total |
| 0.9 | Tax due (£ million) | 2025-26 | Lower rate |
| 8.8 | Tax due (£ million) | 2025-26 | Standard rate |
| 0.1 | Tax due (£ million) | 2025-26 | Relieved or discounted |
Main information
- Most recent update
- 29 September 2025
- Next update expected
- 13 November 2025
- Designation
- Accredited official statistics
- Data provider
- Welsh Revenue Authority
- Data source
- Landfill disposals tax returns
- Time period covered
- April 2018 to March 2026
Data notes
- Revisions
- 29 September 2025
- 29 September 2025
- Rounding applied
Values in this dataset are rounded to the nearest 1,000 tonnes and the nearest £0.1 million tax due.
Overview
- Summary of dataset and variables
From 1 April 2018, Landfill Disposals Tax (LDT) replaced Landfill Tax in Wales and is collected and managed by the Welsh Revenue Authority (WRA). 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 data 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.
Datasets do not include any information on unauthorised disposals.
- Data collection or calculation
These statistics are aggregated from the individual LDT returns submitted to the WRA by landfill site operators, which are then broken down into different dimensions.
- Statistical quality
See weblinks.
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.
Published by
- Organisation
- Welsh Revenue Authority
- Contact email
- data@wra.gov.wales