The Welsh government is currently consulting on potential changes to the lower rates of Landfill Disposals Tax (LDT) in Wales. The consultation is open until 15 September 2024.
This consultation seeks views on 3 options for adjusting the lower rate of Landfill Disposals Tax in Wales:
- removing the lower rate (in phases or in one amendment)
- substantially increasing the lower rate
- changing the materials to which the lower rate applies
These options aim to:
- support the Welsh Government’s commitment to making Wales a Zero Waste nation by 2050, and
- reduce the risk of waste being misdescribed to pay less tax.
This consultation is being conducted over an 8-week period rather than the usual 12 weeks. The shorter than normal consultation period reflects the brevity and narrow focus of the consultation.
Stakeholders can respond to the consultation here.