
1 
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025 and they come into force on 1 April 2025.
2 
These Regulations apply in relation to a taxable disposal (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025.
3 
The following rates are prescribed in accordance with sections 14(3) and (6), and 46(4), of the Landfill Disposals Tax (Wales) Act 2017 respectively—
(a) the standard rate is £126.15 per tonne,
(b) the lower rate is £6.30 per tonne, and
(c) the unauthorised disposals rate is £189.25 per tonne.
4 
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024, after “1 April 2024” insert “but before 1 April 2025”.
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
11 February 2025