
2025 No. 152 (W. 32)
Landfill Tax, Wales
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025
Approved by Senedd Cymru
Made 11 February 2025
Laid before Senedd Cymru 13 February 2025
Coming into force 1 April 2025
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) Regulations 2025 and they come into force on 1 April 2025.
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 2025.
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 £126.15 per tonne,
(b) the lower rate is £6.30 per tonne, and
(c) the unauthorised disposals rate is £189.25 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024
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