Landfill disposals tax rates

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No 2) Regulations, SI 2020/1614 set out the rates of landfill disposals tax in Wales for taxable disposals made on or after 1 April 2021, as follows:

• standard rate: £96.70 per tonne;
• lower rate: £3.10 per tonne;
• unauthorised disposals rate: £145.05 per tonne.