Landfill Disposals Tax statistics on tax paid, by time period

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Next update expected:20 August 2026

Updates

14th May 2026

New / revised data

12th February 2026

New / revised data

13th November 2025
29th September 2025
Dataset first published.

Main information

Designation
Accredited official statistics
Data provider
Welsh Revenue Authority
Data source
Landfill disposals tax returns

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:

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

Datasets do not include any information on unauthorised disposals.

Data collection or calculation

These statistics are aggregated from individual payments, 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.

Rounding applied

Values in this dataset are rounded to the nearest nearest £0.1 million.

Related reports

Published by

Organisation
Welsh Revenue Authority
Contact email
data@wra.gov.wales