The Landfill Disposals Tax (LDT) ( cy, Treth Gwarediadau Tirlenwi (TGT)) is part of the

UK tax system Taxation in the United Kingdom may involve payments to at least three different levels of government: central government (HM Revenue & Customs), devolved governments and local government. Central government revenues come primarily from income ...

and from 6 April 2019 is collected by the

Welsh Revenue Authority The Welsh Revenue Authority ( cy, Awdurdod Cyllid Cymru) is a non-ministerial department of the Welsh Government responsible for the administration and collection of devolved taxes in Wales. The Welsh Revenue Authority is accountable to the Sen ...

and the money is used to support public services in Wales. The Landfill Disposals Tax replaced Landfill Tax in

Wales Wales ( cy, Cymru ) is a Countries of the United Kingdom, country that is part of the United Kingdom. It is bordered by England to the Wales–England border, east, the Irish Sea to the north and west, the Celtic Sea to the south west and the ...

from 1 April 2018. The Landfill Disposals Tax (Wales) Act 2017, which received

Royal Assent Royal assent is the method by which a monarch formally approves an act of the legislature, either directly or through an official acting on the monarch's behalf. In some jurisdictions, royal assent is equivalent to promulgation, while in other ...

on 7 September 2017, is a tax on the disposal of waste to landfill and is charged by weight. The

has collected and manages both the Land Transaction Tax and Landfill Disposals Tax in Wales since 2018. 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.

LDT tax rates

References

External links