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Library Landfill Disposals Tax (Wales) Act 2017 (2017 anaw 3).

Landfill Disposals Tax (Wales) Act 2017 (2017 anaw 3).

Landfill Disposals Tax (Wales) Act 2017 (2017 anaw 3).

Resource information

Date of publication
сентября 2017
Resource Language
ISBN / Resource ID
LEX-FAOC176747
License of the resource

This Act provides for the establishment of a Welsh Landfill Disposals Tax (LDT), which will replace the Landfill Tax. The tax shall be charged on disposals to landfill in Wales. The Act, among other things: provides the statutory framework for the responsibilities on taxpayers to make tax returns and calculate their tax liabilities; sets out the reliefs and exemptions from the charge to tax that are available and empowers the Welsh Ministers to create tax credits through regulations; sets out the details of the materials and mixtures of materials that may qualify for the lower rate of tax if specified conditions are met; sets out penalties for non-compliance; establishes that LDT may be chargeable on a disposal of material as waste made at a place other than at an authorised landfill site if an environmental permit would have been required for the disposal in question; places a duty on the Welsh Ministers to prepare and publish a Landfill Disposals Tax Communities Scheme.

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