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

Organisation:
First published:
17 December 2018
Last updated:
Guidance change location Summary of change

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 return08/11/2019

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 section- 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