Wales sets new landfill tax rates from April 2026
From 1 April 2026, landfill disposals in Wales will be taxed at new rates. Welsh Ministers made the regulations on 5 December 2025 and laid them before the Senedd on 9 December for approval, as recorded on legislation.gov.uk. If you work with waste or you’re learning how environmental taxes guide behaviour, here’s the clear, student-friendly version of what changes and why.
There are three bands. The standard rate, which covers most household, commercial and industrial waste going to landfill, will be £130.75 per tonne. The lower rate, intended for certain low-risk ‘qualifying materials’, will be £8.65 per tonne. The unauthorised disposals rate, used when waste is dumped at sites that are not authorised, will be £196.15 per tonne. These figures are set in the new regulations and apply to taxable disposals made on or after 1 April 2026.
How do you know if the lower rate applies? In plain terms, think of materials like rocks, soils, ceramics and other inert substances that do not react or biodegrade in landfill. Operators must be able to evidence that a load meets the qualifying list and keep strong records. If a load is mixed or contaminated, the lower rate is unlikely to apply and the standard rate is charged instead.
Why is the unauthorised rate so much higher? Illegal dumping harms communities and legitimate businesses. A higher tax removes the financial advantage of ignoring the rules and supports enforcement. If a disposal is made at a site without proper authorisation, this rate can be charged alongside any other penalties from regulators and the courts.
Tax on landfill is devolved in Wales. Under the Landfill Disposals Tax (Wales) Act 2017, the Welsh Revenue Authority collects the tax, Welsh Ministers set rates by regulations, and Members of the Senedd vote to approve them. That means Welsh rates can differ from those in England, Scotland or Northern Ireland, reflecting Welsh policy choices on waste and recycling.
Approval matters for timing. The regulations need a Senedd resolution within 28 days beginning on 5 December 2025, with any long recesses not counted. The instrument is signed by Mark Drakeford as Cabinet Secretary for Finance and Welsh Language. Once approved, the rates take effect on 1 April 2026, giving operators and councils time to prepare.
Nothing changes mid-year. Disposals made on or after 1 April 2025 but before 1 April 2026 remain on the rates set earlier in 2025. The new instrument updates the figures for the next financial year; it does not re-open charges already in force for 2025–26.
What this looks like in numbers. A one tonne load of mixed municipal waste would attract £130.75 in tax. Ten tonnes of the same would be £1,307.50 before any gate fees or VAT. A one tonne load of qualifying clean soil would be £8.65. Dumping ten tonnes at an unauthorised site could trigger £1,961.50 in tax, before any separate enforcement action.
If you manage waste for a council, business or construction project, pencil these figures into tenders and budgets now. Double-check whether your materials genuinely meet lower-rate tests, train staff on classification at the weighbridge, and make sure invoicing systems are ready for the 1 April 2026 switch-over.
For learners and teachers, this is a useful case study in how tax design steers behaviour. A higher price for landfill nudges us towards reuse and recycling; a much higher price for unauthorised disposals helps deter illegal dumping. Devolution means Wales can set rates it believes work for its communities and environmental goals.
The Welsh Government says a regulatory impact assessment has been prepared under its Code of Practice. That document weighs expected costs and benefits for operators, public bodies and the environment. When you check details, use authoritative sources such as legislation.gov.uk so you can cite the exact dates and rates with confidence.