Wales has confirmed new Landfill Disposals Tax (LDT) rates for disposals made on or after 1 April 2026: £130.75 per tonne at the standard rate, £8.65 at the lower rate and £196.15 for unauthorised disposals. The regulations were made on 5 December 2025 by Mark Drakeford MS, laid before the Senedd on 9 December and are scheduled for approval on 20 January 2026, according to the Welsh Government’s written statement.

For budgets, the move is a nudge rather than a spike. Against 2025–26, the standard rate rises by £4.60 per tonne and the lower rate by £2.35. On a typical eight‑tonne mixed construction load, that’s roughly £36.80 more LDT; a 20‑tonne inert load sees about £47 extra. Remember this is the tax element only-gate fees, haulage and contract charges sit on top.

Cross‑border rate arbitrage will be limited next year. HM Treasury has set England and Northern Ireland’s 2026–27 landfill tax at the same headline numbers-£130.75 standard and £8.65 lower from 1 April 2026-so the decision to tip in or outside Wales will hinge more on haul distances, site fees and contract terms than on the tax itself.

Scotland is a watchpoint. For 2025–26 the Scottish Landfill Tax sits at £126.15 standard and £4.05 lower; rates for 2026–27 will be set through the Scottish Budget and were not published at the time of writing. In 2025–26 ministers maintained parity with UK rates, according to analysis prepared for the Scottish Parliament. Operators active near the border should keep an eye on December budget updates.

Securing the lower rate remains a compliance exercise, not a negotiation. The Welsh Revenue Authority (WRA) requires clean ‘qualifying material’ or a qualifying mixture, supported by accurate descriptions and evidence; where fines are involved, loss‑on‑ignition testing and record‑keeping are central. If the paperwork or sampling falls short, expect the standard rate. The WRA’s technical guidance sets out the tests and pre‑acceptance steps.

Wales also retains a separate deterrent for illegal dumping: the unauthorised disposals rate is set at 150% of the standard rate-£196.15 from April 2026-with joint and several liability and 30‑day payment windows once charged, per WRA guidance. In England and Northern Ireland, HMRC currently applies the standard rate at illegal sites but is consulting on lifting that to 200% from 2027, edging closer to the Welsh approach.

For contractors and skip operators, the headline increase is manageable, but the classification risk is not. Lower‑rate treatment depends on segregation upstream, consistent LOI sampling for fines and tidy documentation. Firms working across England, Wales and Northern Ireland should plan for HM Treasury’s proposal to phase in a single rate by 2030 and remove the qualifying fines regime from 2027-changes that would narrow scope for lower‑rate disposals and should be reflected in multi‑year pricing.

Local authorities will see parity with neighbouring English councils on the tax line from April, but disposal choices are being pulled by other policies. Press analysis suggests the UK Emissions Trading Scheme’s extension to energy‑from‑waste will lift incineration costs through the decade, which could influence contract balances unless reset, even as governments seek to push waste up the hierarchy.

One practical timing point: disposals made up to 31 March 2026 remain under the 2025 Welsh rates of £126.15, £6.30 and £189.25, as set by the earlier regulations. That creates a clear cut‑off for projects straddling year‑end; ensure invoices and weighbridge tickets reflect the disposal date.