Commentary

V20.201 Introduction to landfill disposals tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.201 Introduction to landfill disposals tax

Part V20 Landfill tax | Commentary

Landfill disposals tax—Wales

V20.201 Introduction to landfill disposals tax

On 1 April 2018, the responsibility for landfill tax was devolved from the UK Government to the Welsh National Assembly.

Landfill disposals tax (LDT) replaced UK landfill tax in respect of disposals of waste made at sites based in Wales.

The Tax Collection and Management (Wales) Act 2016 (TCM(W)A) established the Welsh Revenue Authority (WRA) to collect and manage devolved taxes to the Welsh National Assembly.

The Landfill Disposals Tax (Wales) Act 2017 (LDT(W)A) received Royal Assent on 7 September 2017 and came in to effect on 1 April 2018.

From 1 April 2018,

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