Landfill Disposals Tax statistics on tax paid, by time period
Next update expected:14 May 2026
Updates
- 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.
Published by
- Organisation
- Welsh Revenue Authority
- Contact email
- data@wra.gov.wales