Landfill disposals tax (Wales)
Produced in partnership with Angus Evers of Shoosmiths LLP
Landfill disposals tax (Wales)

The following Environment guidance note Produced in partnership with Angus Evers of Shoosmiths LLP provides comprehensive and up to date legal information covering:

  • Landfill disposals tax (Wales)
  • What is landfill disposals tax?
  • Who pays landfill disposals tax?
  • What is an authorised landfill site?
  • What material qualifies for landfill disposals tax?
  • Exemptions and reliefs
  • Cost of landfill disposals tax
  • Registration requirements
  • Accounting for landfill tax
  • Record keeping
  • more

What is landfill disposals tax?

Landfill disposals tax is an environmental tax administrated by the Welsh Revenue Authority.

Since 1 April 2018, disposals to landfill in Wales are no longer subject to UK landfill tax and are instead subject to landfill disposals tax.

In June 2017, the Welsh Assembly passed the Landfill Disposals Tax (Wales) Bill. The landfill disposals tax replaces UK landfill tax in Wales from 1 April 2018. The Bill followed a consultation, with the Welsh Ministers using their powers provided under the Wales Act 2014. The Bill received Royal Assent on 7 September 2017 and the Landfill Disposals Tax (Wales) Act 2017 (LDT(W)A 2017) was made. The Landfill Disposals Tax (Wales) Act 2017 (Commencement No 1) Order 2017, SI 2017/955 was made on 28 September 2017. The order included powers to:

  1. allow the Welsh Ministers to make regulations in preparation for the collection and management of landfill disposals tax and to ensure that the Welsh Ministers’ exercise of powers and duties applies during the preparatory phase (these provisions came into force on 18 October 2017)

  2. allow Natural Resources Wales and local authorities to share information with the Welsh Revenue Authority for the purpose of assisting it with the collection and management of landfill disposals tax and to require the Welsh Ministers to prepare and publish a Landfill Disposals Tax