Commentary

Division V20.1A Landfill disposals tax—Wales

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

Division V20.1A Landfill disposals tax—Wales

Part V20 Landfill tax | Commentary

Division V20.1A     Landfill disposals tax—Wales

By Andrew Brooks

Landfill disposals tax—Wales

Introduction to landfill disposals tax V20.201

Landfill disposals tax forecasts V20.202

Taxable disposal

Conditions for taxable disposal V20.203

Landfill site activities to be treated as taxable disposals V20.204

Person responsible for disposal V20.205

Persons chargeable to LDT V20.206

Rates of LDT V20.207

Mixed loads V20.208

Qualifying fines V20.209

Exempt disposals V20.210

Unauthorised disposals V20.211

Taxable weight of material V20.212

Reliefs from LDT V20.213

Customer insolvency credit V20.213A

Non-disposal areas V20.214

Registering for LDT V20.215

Accounting for LDT V20.216

Penalties V20.217

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