Businesses on our side of the border are on notice. Wales has confirmed Landfill Disposals Tax 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, according to a Welsh Government statement.

Cabinet Secretary for Finance and Welsh Language Mark Drakeford made the regulations on 5 December and laid them before the Senedd on 9 December, with a vote scheduled for 20 January 2026. Ministers say the intention is to keep pressure on landfill.

For Northern operators hauling to Welsh sites, the tax is paid by the landfill operator and passed through in gate fees; where the disposal takes place determines which rates apply. Put simply: tip in Wales, pay Welsh rates. That’s how the Welsh Revenue Authority structures LDT returns and calculations.

Crucially for cross‑border work, the Welsh figures now track England’s 2026 Landfill Tax. HMRC has set the same £130.75 standard rate and £8.65 lower rate from 1 April 2026, so there’s no headline‑rate advantage to crossing the border.

Compared with this year’s Welsh rates, standard‑rate loads rise by roughly 3.6% from £126.15, while the lower rate moves from £6.30 to £8.65. For 2025–26 Wales lifted the lower rate to 5% of the standard rate following consultation, strengthening the price signal on inert waste.

On site, the lower rate only applies to qualifying materials or qualifying mixtures. Misclassify fines and soils and the bill climbs fast. WRA guidance sets out the tests, paperwork and record‑keeping expected to demonstrate the correct rate.

The unauthorised disposals rate remains a hard deterrent at 150% of the standard rate-£196.15 from April. WRA statistics show £0.3m collected to date from concluded cases, while recent reporting highlights the wider UK clean‑up pressures, including instances where the Environment Agency faces tax costs when clearing illegal dumps.

For councils and contractors in Cheshire, Wirral, Merseyside and along the A55 corridor who tip into North Wales, the practical step is simple: build the new rates into 2026–27 budgets and contracts, agree site locations on every job and make sure invoices reflect the correct rate. If you cross into Wales, Welsh rules and rates apply.

Until 31 March 2026, disposals stay on the 2025–26 Welsh rates set in February 2025. From 1 April, the new instrument takes effect-subject to Senedd approval. Check job dates and weighbridge tickets carefully to avoid straddling the changeover.

For planning purposes, a 20‑tonne standard‑rate load will carry about £92 more tax than in 2025–26; a 20‑tonne lower‑rate load rises by about £47. Price accordingly and keep a close eye on materials classification-small errors here are costly at the gate.