Wales confirms landfill tax rates for 2026 from 1 April
From 1 April 2026, the cost of sending waste to landfill in Wales is set to change. Welsh Ministers have made the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2025, laid them before the Senedd on 9 December 2025, and scheduled a vote for Tuesday 20 January 2026.
Here are the proposed figures in simple terms: £130.75 per tonne at the standard rate, £8.65 per tonne at the lower rate, and £196.15 per tonne for unauthorised disposals. These rates would apply to taxable disposals made on or after 1 April 2026.
Let’s place that in context. Landfill Disposals Tax (LDT) is Wales’s own tax on waste sent to landfill. It replaced the UK Landfill Tax in Wales in April 2018 and is collected by the Welsh Revenue Authority. So while you’ll see similar names across the UK, LDT is a devolved Welsh tax.
How are these rates set? By a statutory instrument. Under section 95 of the Landfill Disposals Tax (Wales) Act 2017, any instrument that changes LDT rates must be laid before the Senedd and approved within 28 days of being made-ignoring any long recess or dissolution. If that approval doesn’t happen in time, the instrument lapses.
Nothing changes before April 2026. The 2025 Wales rates-£126.15 (standard), £6.30 (lower) and £189.25 (unauthorised)-continue to apply to disposals up to 31 March 2026. The new figures would then take effect from 1 April 2026 once approved.
What’s the ‘unauthorised disposals rate’? It’s a higher charge for waste dumped outside authorised sites. The 2017 Act provides for a separate rate, and Welsh Government guidance explains that it is set at around 150% of the standard rate to discourage illegal dumping.
How does Wales compare with England and Northern Ireland? For 2026–27, the UK government has set Landfill Tax at £130.75 (standard) and £8.65 (lower). Wales’s proposed standard and lower rates stay closely aligned, while the unauthorised rate remains a Welsh‑only deterrent.
What might that mean for budgets? A 20‑tonne mixed load at the standard rate would be £2,523 in 2025–26 and £2,615 from April 2026-an extra £92 before any gate fees and VAT. A 20‑tonne soil‑only load at the lower rate would go from £126 to £173, adding £47.
If you’re studying devolution or public law, this is a clear case study. Welsh Ministers use powers in sections 14 and 46 of the 2017 Act to set standard, lower and unauthorised rates, and section 95 sets the 28‑day approval rule we’ve described.
Next steps matter. These regulations were made on Friday 5 December 2025 and laid on Tuesday 9 December. If the Senedd approves them on 20 January 2026, the new rates will apply from 1 April. If not approved in time, the regulations lapse and Wales remains on the 2025 rates until new regulations are agreed.