Wales has confirmed the next set of Landfill Disposals Tax rates, to apply from 1 April 2026, after regulations were made on 5 December 2025 and laid before the Senedd on 9 December. The Welsh Government plans a plenary approval on 20 January 2026. The rates are £130.75 per tonne (standard), £8.65 (lower) and £196.15 (unauthorised).

The tax design is intentional: the unauthorised disposals rate is fixed at 150% of the standard rate to discourage illegal dumping, while the lower rate-set at 5% of the standard rate-applies only to tightly defined qualifying materials and mixtures. That structure reinforces the principle that legitimate disposal is taxed, green routes are rewarded, and waste crime is penalised.

For context, current 2025–26 rates are £126.15 (standard), £6.30 (lower) and £189.25 (unauthorised). The April 2026 change lifts the standard rate by £4.60, the lower rate by £2.35, and the unauthorised rate by £6.90. Until 31 March 2026, the 2025 regulations and rates continue to apply.

What does this mean in practice? Landfill use in Wales has been trending down by tonnage, yet receipts have risen with higher rates. In 2024–25 there were 942 thousand tonnes of authorised disposals but £31.3 million of LDT was due-10% less tonnage than the year before, yet 6% more tax collected. That pattern will likely continue as the 2026 uplift arrives.

Wales is already a high recycler. The national recycling rate increased from 65.7% in 2022–23 to 66.6% in 2023–24, edging closer to the 70% statutory target for 2024–25 under the Beyond Recycling strategy. Strong local authority systems and food waste collections are doing the heavy lifting, and higher landfill prices add a further nudge.

The tougher unauthorised rate matters for fly‑tipping too. Local authorities recorded 42,171 incidents in 2023–24, with an estimated £1.94 million clean‑up bill. A clear financial penalty for illegal disposal, combined with enforcement, is part of cutting that burden on communities and budgets.

Costs will sharpen choices. WRAP’s 2024–25 Gate Fees report puts the median non‑hazardous landfill gate fee at about £26 per tonne before tax. Add the 2026 tax and typical disposal costs land near £157 per tonne before haulage and contract overheads-making recycling, reuse and treatment investments more attractive on pure cost grounds.

There are practical steps to contain exposure. Landfill operators and councils can tighten sampling and evidence for qualifying materials and lower‑rate fines, use non‑disposal areas correctly, and revisit contracts to shift more material to reuse, recycling and digestion or composting. WRA technical guidance sets out the evidential standards for lower‑rate loads.

What happens next is procedural but important: the Senedd vote scheduled for 20 January 2026 precedes commencement on 1 April 2026. Until then, the 2025 rates remain in force. Waste managers should lock in 2026 pricing, verify lower‑rate streams against the guidance, and align plans with Wales’s circular‑economy goals.