Welsh Ministers have made the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2025 (WSI 2025/1281, W. 208), prescribing Landfill Disposals Tax (LDT) rates for disposals on or after 1 April 2026. The instrument was made on 5 December 2025, laid on 9 December 2025, and-under the Landfill Disposals Tax (Wales) Act 2017-must be approved by Senedd Cymru within 28 days of making, discounting any dissolution or recess of more than four days.
From 1 April 2026 the rates are set at £130.75 per tonne (standard), £8.65 per tonne (lower) and £196.15 per tonne (unauthorised disposals). The Welsh Revenue Authority confirms the unauthorised rate is set at 150% of the standard rate to deter illegal waste activity; the 2026 figures align with that policy once rounded.
The instrument also manages the handover from existing rates. It specifies that the 2025 regulations continue to apply to disposals made on or after 1 April 2025 but before 1 April 2026, ensuring a clean cut‑over at the end of the 2025–26 year. The earlier 2025 regulations therefore remain the basis for liabilities up to 31 March 2026.
The legal basis is sections 14(3) and 14(6) of the 2017 Act for the standard and lower rates, and section 46(4) for the unauthorised disposals rate, with ancillary powers in sections 93 and 94(1). Section 14 sets the calculation method-taxable weight in tonnes multiplied by the relevant prescribed rate-mirrored here for 2026–27.
These are made‑affirmative regulations under section 95 of the 2017 Act and cease to have effect if not approved within 28 days of being made, with the 28‑day period pausing for any recess longer than four days. The Welsh Government has scheduled the Senedd approval debate for Tuesday 20 January 2026.
The Explanatory Note states the Welsh Ministers considered the Code of Practice on Regulatory Impact Assessments and that a full RIA has been prepared, available from the Welsh Government and online. This confirms that cost and benefit estimates for compliance have been assessed.
For operators and local authorities, the change from 2025–26 implies an increase of £4.60 per tonne at the standard rate, £2.35 at the lower rate and £6.90 at the unauthorised rate. A site landfilling 10,000 tonnes at the standard rate in 2026–27 would see around £46,000 more LDT than in 2025–26, so budgets, gate fees and contracts should be updated accordingly.
Administrative steps are straightforward: update weighbridge and finance systems for 00:00 on 1 April 2026, apply the lower rate only where qualifying material tests are met, and maintain records to Welsh Revenue Authority standards. Deterrence of illegal dumping remains a priority, with the unauthorised rate continuing to apply to disposals outside authorised sites under WRA guidance.