Landfill Disposals Tax

Guidance and services

• Landfill Disposals Tax
  Landfill Disposals Tax is paid when waste is disposed of to landfill and is charged by weight.
• Landfill Disposals Tax for landfill site operators
  All the information landfill site operators in Wales need for Landfill Disposals Tax (LDT).
• Check the list of registered landfill site operators in Wales
  Use this list to check landfill site operators and landfill sites are registered with the Welsh Revenue Authority (WRA) to operate.
• File Landfill Disposals Tax online
  Use this service to sign in and file a Landfill Disposals Tax (LDT) return online as a landfill site operator.
• Pay Landfill Disposals Tax
  Find out when and how to pay Landfill Disposals Tax (LDT) to the Welsh Revenue Authority (WRA).
• How to register for Landfill Disposals Tax
  There are 3 steps to registering as a landfill site operator.
• Create a user account to file Landfill Disposals Tax online
  Use this service to create a user account to file Landfill Disposals Tax online, as a landfill site operator.
• Tax collection and management: technical guidance
  Detailed guidance describing the powers and duties of the Welsh Revenue Authority and duties and rights of taxpayers.
• Tax assessments and enquiries by the Welsh Revenue Authority
  When and why the WRA might check if the amount of Land Transaction Tax (LTT) or Landfill Disposals Tax (LDT) you pay is correct.
• Tax penalties: filing or paying late
  Find out about tax penalties for Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT), how they're calculated and what you can do.
• If you disagree with a Welsh Revenue Authority tax decision
  You can contact the Welsh Revenue Authority (WRA) if you have a query about a tax decision.
• Add new users to your Welsh Revenue Authority online account
  Use this form to add additional users to your organisation’s online account.
• Apply to operate the Welsh Revenue Authority’s water discount scheme
  Authorised landfill site operators need to apply for any water discounts they wish to apply in respect of waste disposed at their Welsh sites for landfill disposals tax purposes.
• Apply for landfill site restoration relief
  An authorised landfill site operator must complete this application form if they wish to claim tax relief for the use of material in site restoration work.
• Welsh Revenue Authority: tax opinion service
  Find out when you can ask for a tax opinion in some cases and what you’ll need to do.
• Welsh Revenue Authority: tax opinion information checklist
  Use this checklist to help you decide what information to include when you ask for a tax opinion.
• Authority to act with the Welsh Revenue Authority
  How to authorise an agent or trusted helper to act on your behalf in regard to your tax affairs with the Welsh Revenue Authority (WRA).
• How the Welsh Revenue Authority (WRA) uses personal information
  Agents give clients this tax data privacy notice to know what personal information we collect and process at the WRA.
• Get extra help with tax
  We can help you if you need extra support with taxes we manage at the Welsh Revenue Authority, such as Land Transaction Tax.
• Welsh Revenue Authority: using email to correspond about tax
  What you need to know before you decide to correspond with us at the Welsh Revenue Authority (WRA) by email.
• Report tax avoidance or evasion
  Report suspected tax avoidance or evasion behaviour in Land Transaction Tax (LTT) or Landfill Disposal Tax (LDT).

Policy and background Includes strategy, reports, projects and assessments.

• Landfill Disposals Tax rates
  Policy and strategy
  Welsh Revenue Authority
  Landfill Disposals Tax (LDT) is a tax on the disposal of waste to landfill and is charged by weight.
• Landfill Disposals Tax (Wales) Bill: impact assessments
  Impact assessment
  Includes Welsh language impact assessment, equality impact assessment, child rights impact assessment, sustainable development impact assessment, rural proofing screening tool.