Landfill Disposals Tax (LDT) paid to the Welsh Revenue Authority
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Metadata
- High level information
- Statistical quality information
- Keywords
- Weblinks
- Summary information
- Open Data
Title
Landfill Disposals Tax statistics on tax paid, by time periodLast update
15 February 2024Next update
16 May 2024Publishing organisation
Welsh Revenue AuthoritySource 1
Landfill Disposals Tax returns, Welsh Revenue AuthorityContact email
data@wra.gov.walesDesignation
NoneLowest level of geographical disaggregation
WalesGeographical coverage
WalesLanguages covered
English and WelshData licensing
You may use and re-use this data free of charge in any format or medium, under the terms of the Open Government License - see http://www.nationalarchives.gov.uk/doc/open-government-licenceStatistical quality
See weblinksKeywords
Landfill Disposals Tax; LDT; TaxWeblinks
https://gov.wales/landfill-disposals-tax-statisticshttps://gov.wales/key-quality-information-landfill-disposals-tax-statistics
https://gov.wales/glossary-landfill-disposals-tax-statistics
https://gov.wales/landfill-disposals-tax-guidance
General description
From 1 April 2018, Landfill Disposals Tax (LDT) replaced Landfill Tax in Wales and is collected and managed by the Welsh Revenue Authority (WRA).The Landfill Disposals Tax (Wales) Act 2017 gained Royal Assent on 7 September 2017. Like Landfill Tax, LDT is a tax on the disposal of waste to landfill and is charged by weight. It is payable by landfill site operators, who pass on these costs to other waste operators through their gate fee. The tax incentivises the diversion of waste from landfill to other less harmful methods of waste management such as recycling and incineration.
Each landfill site operator agrees a quarterly accounting period with the WRA for making an LDT return, which must be received by the last working day of the month following the end of the accounting period.
The dataset includes a breakdown by:
- measure: tax paid
- reporting period (year and quarter)