Landfill Disposals Tax

Guidance and services

• Landfill Disposals Tax
  Landfill Disposals Tax (LDT) is paid when waste is disposed of to landfill and is charged by weight.
• File Landfill Disposals Tax online
  Use this online service to file Landfill Disposals Tax (LDT) returns online.
• How to register for Landfill Disposals Tax (LDT)
  Registering as an operator
• Welsh Revenue Authority list of landfill site operators
  A list of all landfill site operators and authorised landfill sites registered with the Welsh Revenue Authority.
• Tax collection and management: technical guidance
  Detailed guidance describing the powers and duties of the Welsh Revenue Authority and duties and rights of taxpayers.
• How to pay Landfill Disposals Tax
  Once a tax return has been submitted you will need to pay any tax due.
• Reviews and appeals of Welsh Revenue Authority decisions
  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 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.
• Landfill Disposals Tax for landfill site operators
  All the information landfill site operators in Wales need for Landfill Disposals Tax (LDT).
• 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.
• How the Welsh Revenue Authority (WRA) will use information held about you
  Agents give clients the WRA privacy notice so they understand what information is being collected and processed.

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

• Landfill Disposals Tax rates
  Policy and strategy
  Landfill Disposals Tax (LDT) is a tax on the disposal of waste to landfill and is charged by weight.