Landfill Disposals Tax

The Landfill Disposals Tax (LDT) (Welsh: Treth Gwarediadau Tirlenwi (TGT)) is part of the UK tax system and from 6 April 2019 is collected by the Welsh Revenue Authority and the money is used to support public services in Wales. The Landfill Disposals Tax replaced Landfill tax in Wales from 1 April 2018.[1] The Landfill Disposals Tax (Wales) Act 2017, which received Royal Assent on 7 September 2017,[2] is a tax on the disposal of waste to landfill and is charged by weight. The Welsh Revenue Authority has collected and manages both the Land Transaction Tax and Landfill Disposals Tax in Wales since 2018.

Taxation in the United Kingdom
UK Government Departments
HM Treasury HM Revenue and Customs
UK Government
VAT Income tax PAYE National Insurance Corporation tax Capital gains tax Motoring taxes Inheritance tax Stamp Duty Stamp Duty Reserve Tax Stamp Duty Land Tax Annual Tax on Enveloped Dwellings Insurance Premium Tax Air Passenger Duty Petroleum Revenue Tax Aggregates Levy Various alcohol- and gambling-related duties Bingo Duty Climate Change Levy Landfill tax Machine Games Duty Tobacco Duty Vehicle Excise Duty
Scottish Government
Revenue Scotland Scottish income tax Land and Buildings Transaction Tax Scottish Landfill Tax Air Departure Tax
Welsh Government
Taxation in Wales Welsh Revenue Authority Welsh Rates of Income Tax Land Transaction Tax Landfill Disposals Tax
Local Government
Council Tax Domestic rates in Northern Ireland Business rates in England Business rates in Wales Business rates in Scotland Business rates in Northern Ireland

There are 3 rates of LDT:

• Lower rate for materials which meet the conditions set out in the Landfill Disposals Tax (Wales) Act 2017
• Standard rate for all other material
• Unauthorised disposals rate. This is for taxable disposals made at places other than authorised landfill sites.