Landfill Disposals Tax: changes to technical guidance

This is a list of changes to the technical guidance. For current guidance, please follow the relevant links.

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First published:

17 December 2018

Last updated:

16 November 2023

Changes to technical guidance
Guidance change location	Summary of change
Landfill Disposals Tax weighing methods and water discount: technical guidance 16/11/2023	Amendments to: LDTA/3000 Calculating the taxable weight of material and water discounts - minor changes have been made to clarify that water discounts are operated differently in Wales and gives more detail on the penalties LDTA/3010 Calculation of the taxable weight of material by you – using a weighbridge – insertion of relevant act of parliament LDTA/3020 - Calculation of the taxable weight of material by you – alternative methods of weighing now has a sub heading to reflect breakdown outside WRA opening hours LDTA/3030 Discount in respect of water content of material – now specifies the full evidence required to support the application and gives a list of possible water discount approval conditions (not exhaustive) LDTA/3060 Penalty for applying water discount incorrectly has been expanded to include circumstances in which a penalty may be reduced LDTA/3070 has had minor layout changes to the table in method 2. The paragraph ‘if you’re unhappy with our decision’ has been moved to the end of the section Minor changes have been made throughout the document to change LSOs to you/your and WRA to us/we.
Site Restoration relief: technical guidance 25/07/2023	Amendments to: LDTTA 4110 Application for site restoration relief to include addition of subheadings and separation of content: Qualifying material, Applying and Evidence required to support an application. also included addition to include reference and the link to applying for a non-disposal area (NDA) for future site restoration if the LSOs need is to store material minor changes to clarify the wording in the paragraphs noted above evidence to support the application – re-worded and added a list of the evidence required new paragraph added to specify that WRA does not consider landfill restoration to include raising levels to meet an approved landform under planning control LDTA/4120 the paragraphs relating to ‘WRA requests for further information’ has been re-worded to clarify time periods LDTA/4130 the paragraph relating to ‘WRA decision’ has been split into sub-paragraphs and sets out at paragraph: ‘WRA decision not made within agreed time periods’ clear reference to what to do if you’re unhappy with our decision and includes links to relevant guidance LDTA/4140 the paragraph covering ‘WRA Approval’ has been re-worded LDTA/4150 the paragraph covering ‘Variation of approval’ has been split into: ‘LSO request’ and ‘WRA initiates variation’ and headings added. Sub paragraph 3 relating to the LSO request paragraph has had links to guidance added to the time periods on terms to vary the approval and to the time periods for WRA to issue a notice of decision LDTA/4160 has had minor changes made
Landfill disposals tax qualifying mixtures of materials: fines notice 03/04/2023	Amendments to: Section 3.2.4 late or missed tests, to include that for late and missed tests, the standard rate of tax should be applied to disposals made after the load of the late or missed test an LSO should have carried out, rather than the date. Section 3.5 LOI record keeping requirements, to include an additional requirement for landfill site operators to keep a record of the transaction ID of the load from which a sample was taken from. Section 3.7.1 information on the LDT tax return, to include the following, which is contained in the tax return: the number of LOI tests that passed the number of tests that are awaiting a result the number of missed tests
LDTA4090 Penalties 03/04/2023	Amendments to line 4, to include that the standard rate of tax should be applied to disposals made after the load of the late or missed test an LSO should have carried out, rather than the date. This is in line with amendments to the landfill disposals tax qualifying mixtures of materials: fines notice.
LDTA4040 Qualifying mixtures of materials: fines and loss on ignition test 03/04/2023	Amendments include: further examples of waste treatment processes that involve mechanical treatment by a machine an example of due diligence for pre acceptance checks clarity on the frequency of testing for new mixtures of fines material that for late and missed tests, the standard rate of tax should be applied to disposals made after the load of the late or missed test an LSO should have carried out, rather than the date. This is in line with amendments to the landfill disposals tax qualifying mixtures of materials: fines notice an advisory requirement that LSOs should send a sample to a laboratory within 5 working days of it being taken information that should be provided in the tax return regarding LOI tests
Unauthorised disposals and Landfill Disposals Tax 31/03/2023	Amendments made in line with WRA’s communications approach and guidance.
LDTA/6030 Amount and payment of tax 19/12/2022	Amendments made in line with WRA’s communications approach and guidance.
LDTA/4030 Qualifying mixtures of materials 21/09/2022	Guidance amended to include examples of what constitutes qualifying mixtures of materials and what we mean by an incidental amount of material.
Registration for Landfill Disposals Tax: technical guidance 04/08/2022	Guidance amended to set out our approach to cancellation of registration and our assessment of any penalty relating to notification of cancellation.
Determining whether Landfill Disposals Tax is payable 20/06/2022	Amended to clarify and give further detail of the features of temporary and permanent roads.
LDTA/6030 Amount and payment of tax 05/04/2022	Updated to reflect the WRA’s approach to waste calculation methods, to determine the taxable weight of material disposed for unauthorised disposals
Filing Landfill Disposals Tax return guidance 09/02/2022	Minor amendments and the addition of missed tests and pending tests
LDTA/5080 Postponement of recovery of tax 08/11/2019	Minor amendments
LDTA/5070 Duty to maintain landfill disposals tax summary 08/11/2019	Minor amendments; simplified language, link to penalties guidance
LDTA/5060 Payment of tax 08/11/2019	Minor amendments; links to penalties guidance and customer insolvency credit guidance
LDTA/5050 Landfill invoice 08/11/2019	Minor amendments
LDTA/5040 Tax chargeable in respect of accounting period and landfill invoices 08/11/2019	Re-write of the guidance to clarify language and better reflect legislative position
LDTA/5030 Records 08/11/2019	LDTA 8010 is now LDTA 5030 with minor amendments
LDTA/5020 Varying accounting period or filing date 08/11/2019	Minor amendments; simplified language
LDTA/5010 Duty to make a tax return 08/11/2019	Minor amendments; clarity on accounting periods
LDTA/5000 Accounting for tax 08/11/2019	Re-write of the guidance to add clearer introduction
LDTA/3060 Penalty for applying water discount incorrectly 12/08/2019	Added line to clarify that the penalty could apply to a breach of water discount approval conditions
LDTA/4030 Qualifying mixtures of material 12/08/2019	Added link to LDTA/4030
LDTA/4020 Qualifying material 12/08/2019	Added detail on Waste Duty of Care Code of Practice
LDTA/6030 Amount and payment of tax 12/08/2019	Added detail on how the WRA will determine the taxable weight
LDTA/6020 The procedure 12/08/2019	Clarity on preliminary notices and charging notices
LDTA/6010 The charging condition 12/08/2019	Minor rewording
LDTA/6000 Unauthorised disposals 12/08/2019	Minor rewording
LDTA/4280 Recovery in the event of failure to keep records or other evidence 12/08/2019	New content to reflect legislation
LDTA/4270 Recovery in the event of customer payment 12/08/2019	Minor rewording
LDTA/4260 Customer insolvency credit record 12/08/2019	Minor rewording
LDTA/4250 Evidence in support of claims 12/08/2019	Minor rewording
LDTA/4240 Claims by other persons 12/08/2019	New guidance on qualifying accounting period
LDTA/4230 Claims by persons carrying out taxable disposals 12/08/2019	Reworded introduction to clarify legislative basis for the claim
LDTA/4220 Determining the amount of a claim for bad debt relief 12/08/2019	Reworded to clarify meaning of insolvency event
LDTA/4210 Customer insolvency 12/08/2019	Reworded to clarify requirements
LDTA/4200 Circumstances giving rise to entitlement to credit 12/08/2019	Minor rewording
LDTA/4190 Customer Insolvency Credit 12/08/2019	Minor rewording
LDTA/4180 Reliefs 12/08/2019	Update to reflect legislative change to relief for refilling open-cast mines and quarries
LDTA/4110 Application of site restoration relief 12/08/2019	Update to reflect legislative change to relief for site restoration
LDTA/2080 Consequences of breaching the requirements associated with an NDA 12/07/2019	Minor rewording; link to guidance on exempt disposals
LDTA/2070 Duties on a landfill site operator including keeping and preserving records 12/07/2019	Minor rewording
LDTA/2060 Reviews and appeals relating to designation of non-disposal areas 12/07/2019	Link to reviews and appeals guidance
LDTA/2050 Varying or cancelling an NDA designation 12/07/2019	Minor rewording
LDTA/2040 Designation of the NDA 12/07/2019	Minor rewording; addition of paragraph on annual reviews
LDTA/2030 Non-disposal areas 12/07/2019	Rewording of introduction; removal of references to UK system
LDTA/3110 Register of persons who carry out taxable operations 17/06/2019	Addition of detail of the register of LSOs
LDTA/3100 Duty to register for landfill disposals tax 17/06/2019	Removal of sentence on transitional arrangements
LDTA/1010 Overview of LDT and its application 17/06/2019	Change from future to present tense
LDTA/2020 List of taxable disposals 11/06/2019	New section on permanent and temporary roads
LDTA/4090 Penalties 07/06/2019	Update to add references to the relevant paragraphs of the WRA Notice
LDTA/4070 Step 3: Loss on ignition reporting 07/06/2019	Update to summary of steps to be taking following a failed loss on ignition test
LDTA/4060 Step 2: Loss on ignition-related requirements 07/06/2019	Removal of erroneous reference
LDTA/4050 Step 1: Pre-acceptance requirements 07/06/2019	Removal of reference to examples
LDTA/4040 Qualifying mixtures of materials: fines and loss on ignition test 07/06/2019	Removal of repeated section
LDTA/4020 Qualifying material 07/06/2019	Update to reference the waste classification codes
LDTA/4010 Calculation of tax chargeable 07/06/2019	Removal of reference to 2018 tax rates, replaced with link to Welsh Government page on tax rates and bands
LDTA/3080 Alternative weighing methods 07/06/2019	Change of numbering to 3070; Minor rewording
LDTA/3070 Penalty for applying water discount rate incorrectly 07/06/2019	Change of numbering to 3060; Addition of link to TCMA guidance
LDTA/3060 Penalty for failure to determine weight properly 07/06/2019	Change of numbering to 3050; Addition of link to TCMA guidance
LDTA/3050 Calculation of taxable weight of material by WRA 7/06/2019	Change of numbering to 3040
LDTA/3040 Discount in respect of water content of material 07/06/2019	Change of numbering to 3030; minor rewording
LDTA/3030 Calculation of the taxable weight of material by a landfill site operator- alternative methods of weighing 07/06/2019	Change of numbering to 3020; addition of detail on application form
LDTA/3020 Calculation of the taxable weight of material by a landfill site operator- using a weighbridge 07/06/2019	Change of numbering to 3010; addition of links
LDTA/3010 Calculating the taxable weight of material 07/06/2019	Deletion of important points moved to LDTA 3000
LDTA/3000 Registering for Landfill Disposals Tax 07/06/2019	Updated wording as to content of guidance
LDTA/4040 Qualifying mixtures of materials: fines and loss on ignition test; LDTA/4050 Step 1: Pre-acceptance requirements; LDTA/4060 Step 2: Loss on ignition-related requirements; LDTA/4070 Step 3: Loss on ignition reporting; LDTA/4080 Record keeping; LDTA/4090 Penalties; LDTA/4100 Transitional arrangements 17/01/2019	A sentence with a link has been added to all of these sections, to direct users to consult the Qualifying Mixtures of Materials: Fines notice.
LDTA/3040 Discount in respect of water content of material 14/01/2019	There have been several additions to this section, namely: details as to when water discounts do not apply; details of conditions to applications; an example of a timescale for backdating of application approvals; and details of review periods for applications.
Landfill Disposals Tax 11/01/2019	This home page has been updated with the key details of the tax
How to pay Landfill Disposals Tax 14/11/2018	Update to reflect the correct BACS payment process schedule
Guidance on Reliefs and Exemptions 26/11/2018	Details of all reliefs and exemptions are now collected with site restoration relief
LDTA/5010 Duty to make a tax return in respect of accounting for tax 29/11/2018	Reference added to state that errors in amendments cannot be adjusted in later accounting periods
LDTA/8010 LDT records required to be kept and preserved 29/11/2018	Reference added to detail required time periods for record-keeping.
Water Discount 23/11/2018	Reference added to state WRA’s position on water discount applications for disposals that occurred before submission of the application
Site Restoration Relief 23/11/2018	Reference added to state that site restoration relief is available for material consisting entirely of qualifying material or entirely of top-soil from 11 October 2018, alongside a definition of top-soil
How to amend your Landfill Disposals Tax return 29/11/2018	Reference added to direct customers to their customer relationship managers should they require help in amending a return, and to state that errors in amendments cannot be adjusted in later accounting periods
LDTA/4070 Step 3: Loss on ignition reporting 14/11/2018	Reference updated to direct customers to their customer relationship managers should they require a template loss on ignition test result form
LDTA/4050 Step 1: Pre-acceptance requirements 14/11/2018	Reference updated to direct customers to their customer relationship managers should they require a template pre-acceptance questionnaire
LDTA/4040 Qualifying mixtures of materials: fines and loss on ignition test 14/11/2018	Reference to ‘qualifying fines flowchart’ removed; the flowchart is available from customer relationship managers

First published

17 December 2018

Last updated

16 November 2023

Organisation

Welsh Revenue Authority

First published

Last updated

Organisation

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