{"id":"5426e22f-7de4-446c-a264-60331abe6b58","first_published_at":"2025-09-29T06:00:00.000Z","published_revision":{"id":"31284b3a-89b0-4b2b-952e-a33f6d6284a8","revision_index":6,"previous_revision_id":"a5315c1b-b424-4f11-b771-26510c27850d","created_at":"2026-08-17T08:01:33.213Z","updated_at":"2026-08-19T13:36:03.455Z","approved_at":"2026-08-19T13:36:03.449Z","publish_at":"2026-08-20T08:30:00.000Z","metadata":[{"language":"cy-GB","title":"Ystadegau'r Dreth Gwarediadau Tirlenwi, yn ôl cyfradd treth, mesur a cyfnod adrodd (blwyddyn a chwarter)","summary":"O 1 Ebrill 2018, disodlwyd y Dreth Tirlenwi yng Nghymru gan Dreth Gwarediadau Tirlenwi a chaiff ei chasglu a’i rheoli gan yr Awdurdod, yr awdurdod treth newydd ar gyfer Cymru.  Fel Treth Tirlenwi, mae Treth Gwarediadau Tirlenwi yn dreth ar waredu gwastraff i dirlenwi a chodir y dreth yn ôl pwysau. Mae’n daladwy gan weithredwyr safleoedd tirlenwi, sy’n trosglwyddo’r costau hyn i weithredwyr gwastraff eraill drwy eu ffi glwyd. Mae'r dreth yn cymell dargyfeirio gwastraff o safleoedd tirlenwi i ddulliau eraill llai niweidiol o reoli gwastraff fel ailgylchu a llosgi.    \r\n\r\nMae pob gweithredwr safle tirlenwi yn cytuno ar gyfnod cyfrifyddu gyda’r Awdurdod ar gyfer dychwelyd ffurflen Treth Gwarediadau Tir, y mae’n rhaid iddi gael ei derbyn erbyn diwrnod gwaith olaf y mis yn dilyn diwedd y cyfnod cyfrifyddu.    \r\n\r\nMae'r set ddata’n cynnwys dadansoddiad fesul:  \r\n- cyfradd treth: gwastraff rhyddhad neu ddisgownt, cyfradd safonol, a chyfradd is (yn cynnwys dadansoddiad ar gyfer gronynnau mân cymwys, gyda gronynnau mân anghymwys wedi'i grwpio'n dri chategori yn ôl cod y Rhestr Wastraffoedd (LoW))  \r\n- mesur: treth yn ddyledus a phwysau a waredwyd  - cyfnod adrodd (blwyddyn a chwarter)    \r\n\r\nMae gwastraff rhyddhad neu ddisgownt yn cynnwys pwysau dwr a dynnwyd o wastraff a waredwyd, ar gyfradd sero, a phwysau’r holl wastraff sy’n destun unrhyw ryddhad Treth Gwarediadau Tirlenwi. Y dreth sy'n ddyledus yw'r gostyngiad mewn treth o ganlyniad i'r ceisiadau am ryddhad. Nid yw'r swm yn cynnwys unrhyw elfen am ddisgownt dwr, nad yw’n cael ei drethu.    \r\n\r\nNid yw'r tabl yn cynnwys nifer fach o ddiwygiadau i ffurflenni treth a dderbyniwyd gennym. Mae hyn oherwydd ein bod yn asesu'r risg o ddatgelu gwybodaeth am drethdalwr unigol.\r\n\r\nNid yw’r data yn cynnwys unrhyw wybodaeth am warediadau heb awdurdod.","collection":"Mae'r ystadegau hyn wedi'u crynhoi o'r dychweliadau Treth Gwarediadau Tirlenwi unigol a gyflwynwyd i'r Awdurdod gan weithredwyr safle tirlenwi , sydd wedyn wedi'u dadansoddi i mewn i dimensiynau gwahanol.","quality":"Gweler y dolenni.\r\n\r\nMae'r data yn un dros dro ar hyn o bryd a gallai gael ei ddiwygio mewn datganiadau yn y dyfodol i roi cyfrif am ddiweddariadau i ffurflenni, er enghraifft yn dilyn gwiriadau lliniaru ac adfer arferol a wneir gan Awdurdod Cyllid Cymru.","rounding_description":"Caiff y gwerthoedd yn y set ddata hon eu talgrynnu i'r 1,000 tunnell agosaf ac i’r £0.1 miliwn agosaf o ran treth sy’n ddyledus.","reason":"Data newydd / diwygiedig"},{"language":"en-GB","title":"Landfill Disposals Tax statistics, by tax rate, measure and reporting period (year and quarter)","summary":"From 1 April 2018, Landfill Disposals Tax (LDT) replaced Landfill Tax in Wales and is collected and managed by the Welsh Revenue Authority (WRA).   Like Landfill Tax, LDT is a tax on the disposal of waste to landfill and is charged by weight. It is payable by landfill site operators, who pass on these costs to other waste operators through their gate fee. The tax incentivises the diversion of waste from landfill to other less harmful methods of waste management such as recycling and incineration.     \r\n\r\nEach landfill site operator agrees a quarterly accounting period with the WRA for making an LDT return, which must be received by the last working day of the month following the end of the accounting period.     \r\n\r\nThe dataset includes a breakdown by:   \r\n- tax rate: relieved or discounted waste, standard rate, and lower rate (including breakdown for qualifying fines material, with non-qualifying fines material grouped into three categories by List of Waste (LoW) code) \r\n - measure: tax due and disposed weight  \r\n- reporting period (year and quarter)    \r\n\r\nRelieved and discounted waste includes weight of water removed from disposed waste, which is zero rated, and the weight of all waste which is subject to any Landfill Disposals Tax relief. The tax due is the reduction in tax due to the applications of reliefs. The amount does not include any element for water discount, which is not taxed.    \r\n\r\nThe data excludes a small number of amendments to tax returns which we have received. This is because we are assessing the risk of disclosing information about an individual taxpayer.\r\n\r\nDatasets do not include any information on unauthorised disposals.","collection":"These statistics are aggregated from the individual LDT returns submitted to the WRA by landfill site operators, which are then broken down into different dimensions.","quality":"See weblinks.\r\n\r\nThe data is currently provisional and may be revised in future releases to account for updates to returns, for example following routine mitigation and recovery checks carried out by the WRA.\r\n","rounding_description":"Values in this dataset are rounded to the nearest 1,000 tonnes and the nearest £0.1 million tax due.","reason":"New / revised data"}],"rounding_applied":true,"update_frequency":{"date":{"day":"19","year":"2026","month":"11"},"update_type":"update"},"designation":"accredited","coverage_start_date":"2018-04-01","coverage_end_date":"2027-03-31","related_links":[{"id":"4KLMw","url":"https://www.llyw.cymru/ystadegaur-dreth-gwarediadau-tirlenwi","created_at":"2025-09-27T13:07:23.403Z","label_en":"Landfill Disposals Tax statistics","label_cy":"Ystadegau'r Dreth Gwarediadau Tirlenwi"},{"id":"DNhP4","url":"https://www.llyw.cymru/gwybodaeth-allweddol-am-ansawdd-ystadegaur-dreth-gwarediadau-tirlenwi","created_at":"2025-09-27T13:07:35.813Z","label_en":"Quality Information: Landfill Disposals Tax statistics","label_cy":"Gwybodaeth am ansawdd: Ystadegau'r Dreth Gwarediadau Tirlenwi"},{"id":"sd6qd","url":"https://www.llyw.cymru/rhestr-termau-ystadegaur-dreth-gwarediadau-tirlenwi","created_at":"2025-09-27T13:07:48.191Z","label_en":"Glossary: Landfill Disposals Tax statistics","label_cy":"Rhestr termau: Ystadegau'r Dreth Gwarediadau Tirlenwi"}],"providers":[{"id":"466e4f33-5abd-480a-97dc-d17184ae68be","group_id":"2c134b04-662a-4339-80be-bd90bbe23c8e","revision_id":"31284b3a-89b0-4b2b-952e-a33f6d6284a8","language":"cy-gb","provider_id":"46b66fc0-c5c0-4134-acd3-dcf3b06f0572","provider_name":"Awdurdod Cyllid Cymru","source_id":"74c69584-97e4-489c-bbe9-4901fa7ff1c1","source_name":"Ffurflenni treth gwarediadau tirlenwi","created_at":"2026-08-17T08:01:33.213Z"},{"id":"10a62a93-b46f-4ca5-9bc3-af34bc22f98d","group_id":"2c134b04-662a-4339-80be-bd90bbe23c8e","revision_id":"31284b3a-89b0-4b2b-952e-a33f6d6284a8","language":"en-gb","provider_id":"46b66fc0-c5c0-4134-acd3-dcf3b06f0572","provider_name":"Welsh Revenue Authority","source_id":"74c69584-97e4-489c-bbe9-4901fa7ff1c1","source_name":"Landfill disposals tax returns","created_at":"2026-08-17T08:01:33.213Z"}],"topics":[{"id":32,"path":"32","name_en":"Finance and tax","name_cy":"Cyllid a threth"},{"id":36,"path":"32.36","name_en":"Landfill disposals tax","name_cy":"Treth gwarediadau tirlenwi"}]},"publisher":{"group":{"id":"806bcd79-6bae-4100-b455-d68c68318e6a","name":"WRA","email":"data@wra.gov.wales"},"organisation":{"id":"51326112-33c1-4bdf-b51f-76f630ef4c48","name":"Welsh Revenue Authority"}}}