Regulations made by the Welsh Ministers, laid before Senedd Cymru under section 95 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3), for approval by resolution of Senedd Cymru within 28 days beginning with the day on which the Regulations were made, disregarding any periods of dissolution or recess for more than 4 days.
2025 No. 1281 (W. 208)
Landfill Tax, Wales
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2025
Made 5 December 2025
Laid before Senedd Cymru 9 December 2025
Coming into force 1 April 2026
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 14(3) and (6), 46(4), 93 and 94(1) of the Landfill Disposals Tax (Wales) Act 2017.
Title and commencement
1 
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2025 and they come into force on 1 April 2026.
Application
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 2026.
Rates of landfill disposals tax
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 £130.75 per tonne,
(b) the lower rate is £8.65 per tonne, and
(c) the unauthorised disposals rate is £196.15 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025
4 
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025, after “1 April 2025” insert “but before 1 April 2026”.
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
5 December 2025