Taxable disposals

How much standard rate material was disposed in this accounting period?

Please include the weight in tonnes of all standard rate waste disposed of, excluding any weight of water subject to water discount within the waste (covered below).

In reporting the related taxable amount, multiply the figure entered above by the current standard rate tax for the waste (£88.95 per tonne as at 1 April 2018).

It is important that the weight of water is not included in the disposed weights recorded in the standard and lower rate taxable disposals as the discount itself is not catered for by the tax management system’s in-built calculator. It should be recorded separately as the weight of the water being discounted in this accounting period.

Any relieved material must be included in the Relief section as the tax management system’s calculator will add up all the sections, so the relief section will cancel out the amounts recorded in the taxable disposals section.

Example 1

Operator A disposes of a total of 1,000 tonnes of standard rate waste, which is subject to a water discount of 35%, and a further 2,550 tonnes of standard rate waste to which no discount applies.

  • Operator A records 3,200 tonnes in the weight box (65% of 1000, plus 2550)
  • Operator A records £284,640 in standard rate tax due (3,200 x 88.95)

Later in the return, operator A records 350 tonnes water discount weight

How much lower rate material was disposed in this accounting period?

Please include the weight in tonnes of all lower rate waste disposed of, including any waste subject to relief (reported later in the return), but excluding any weight of water subject to water discount within the waste (covered below).

In reporting the taxable amount, multiply the figure entered above by the current lower rate for the waste (£2.80 per tonne as at 1 April 2018). Any relieved amounts will be catered for later in the return.

Example 2

Operator A disposes of a total of 1,000 tonnes of low rate waste, which is subject to a water discount of 40%, and a further 500 tonnes which is not subject to water discount, but which contains 100 tonnes of waste eligible for relief.

  • Operator A records 1,100 tonnes in the weight box (60% of 1,000, plus 500)
  • Operator A records £3,080 in lower rate tax due (1,100 x 2.8)

Later in the return, operator A records 400 tonnes water discount weight and on the next page, 100 tonnes of relieved weight, with a relieved tax amount of £280 (100 x 2.8), to be netted off the above figure in the final tax assessment.

What is the weight of the water being discounted in this accounting period?

Please include the weight in tonnes of all water discounted in the accounting period. This will relate only to the water discounts specifically agreed with the Welsh Revenue Authority and will have been excluded from any disposed waste reported earlier in the return.

Example 3

Considering operator A in example 1 and example 2, the water discounted recorded would be 750 tonnes (350 + 400).

Reliefs

Please provide information in relation to contributions made to site restoration if an agreement has been made with the WRA.

For each of the 4 categories of reliefs, please enter the weight in tonnes and amount of tax to be relieved, applying the current lower rate tax (£2.80 per tonne as at 1 April 2018) – i.e. multiply the tonnage by the lower rate - to arrive at the amount to be relieved.

Example 4

In considering example 2, the 100 tonnes is made up of 40 tonnes of site restoration material, 30 tonnes of material resulting from mining and quarrying, 20 tonnes of refilling open cast mines and 10 tonnes of material removed from a bed of water:

  1. Operator A records 40 tonnes and £112 (40 x 2.8)
  2. Operator A records 10 tonnes and £28 (10 x 2.8)
  3. Operator A records 30 tonnes and £84 (30 x 2.8)
  4. Operator A records 20 tonnes and £56 (20 x 2.8)

Customer insolvency credit

How much customer insolvency credit are you claiming for this accounting period?

Please include any credits you wish to claim for bad debts arising due to customer insolvency for the accounting period. This will be deducted from the final tax due figure in the system calculation and will be subject to checks by the WRA.

Loss on ignition

  1. How many loss on ignition tests were completed this accounting period?

    Please include the number of loss on ignition tests completed in the accounting period.

  2. Of the tests completed during this accounting period, how many failed?

Please include the number of these completed in the accounting period that subsequently failed.

If you have failed any loss on ignition tests refer to WRA notice Mixtures of materials consisting entirely of fines. This has no bearing on the tax calculation that will follow.

Tax calculation

Example 5

The data provided in examples 1-4 will be used to provide the amount of tax due for the accounting period.  For operator A, the calculation would be as follows.

  • Taxable disposals: standard rate tax (£284,640) plus lower rate tax (£3,080) gives a running total of £287,720.
  • Reliefs: Each of the amounts added together (£112 + £28 + £84 + £56) gives a running total of £280.
  • Taxable disposals minus reliefs gives a running total of £287,440.
  • Customer Insolvency Credit. Any sums would be claimed will be subtracted. In this case we assume zero.

The final tax due for the accounting period would be £287,440.