Collection Landfill Disposals Tax for landfill site operators All the information landfill site operators in Wales need for Landfill Disposals Tax (LDT). Part of: Landfill Disposals Tax (Sub-topic) Organisation: Welsh Revenue Authority First published: 21 September 2017 Last updated: 12 January 2022 In this collection Overview Registration Filing and paying Technical guidance Reliefs Tax collection and management guidance Guidance updates Overview Landfill Disposals Tax 8 December 2021 Detailed guide Delegation of powers 27 July 2018 Corporate information List of registered landfill site operators 16 August 2023 Detailed guide Registration How to register for Landfill Disposals Tax 8 December 2021 Quick guide Filing and paying Filing Landfill Disposals Tax return guidance 9 February 2022 Guidance Ask for a tax opinion 6 July 2023 Detailed guide File a return 11 April 2024 Quick guide Pay Landfill Disposals Tax 12 March 2024 Detailed guide Appeal a decision 1 February 2019 Quick guide Authorisation to act 8 February 2021 Quick guide Amend a Landfill Disposals Tax return 6 March 2023 Detailed guide Landfill Disposals Tax qualifying mixtures of materials: fines 3 April 2023 Guidance Add new users to your Welsh Revenue Authority online account 13 December 2021 Form Apply for agreement of an alternative weighing method 19 January 2021 Quick guide Apply to operate the Welsh Revenue Authority’s water discount scheme 19 January 2021 Quick guide Apply to designate an area of a landfill site as a non-disposal area 19 January 2021 Quick guide Privacy policy 6 July 2023 Corporate information Phishing guidance 20 July 2020 Detailed guide Report tax avoidance or evasion 6 July 2023 Quick guide Technical guidance How Landfill Disposals Tax works 19 June 2019 Detailed guide Registering 4 August 2022 Detailed guide Non-disposal areas 12 July 2019 Detailed guide Weighing methods and water discount 16 November 2023 Detailed guide Disclosure of information to the Welsh Revenue Authority 13 April 2018 Detailed guide Unauthorised disposals 31 March 2023 Detailed guide Determining whether Landfill Disposals Tax is payable 20 June 2022 Detailed guide Determining the amount of Landfill Disposals Tax payable 3 April 2023 Detailed guide Accounting for Landfill Disposals Tax 8 November 2019 Detailed guide Reliefs Apply for landfill site restoration relief 25 July 2023 Quick guide Site restoration relief 25 July 2023 Detailed guide Relief in case of excessive assessment or overpaid tax 21 October 2019 Detailed guide Reliefs and exemptions: technical guidance 12 August 2019 Detailed guide Tax collection and management guidance Taxpayer information 26 April 2018 Detailed guide Debt recovery 26 April 2018 Detailed guide Interest 13 September 2019 Detailed guide Investigative powers 8 December 2021 Detailed guide Reviews and appeals 28 October 2020 Detailed guide General anti-avoidance rule 15 October 2021 Detailed guide Penalties 9 November 2022 Detailed guide Tax returns, enquiries and assessments 4 August 2023 Detailed guide Guidance updates Changes to technical guidance 16 November 2023 Detailed guide
