Landfill Disposals Tax: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Specify as a carbon tax.)
imported>Doug Williamson
(Add link.)
Line 4: Line 4:


Landfill Disposals Tax applies to all waste disposed of by way of landfill at a licensed landfill site in Wales (unless the waste is specifically exempt) and also to unauthorised disposals.
Landfill Disposals Tax applies to all waste disposed of by way of landfill at a licensed landfill site in Wales (unless the waste is specifically exempt) and also to unauthorised disposals.
It is similar to Landfill Tax in England and Northern Ireland.


It is charged by weight.
It is charged by weight.




Inert waste is charged at a substantially lower rate than general waste.
Inert waste is charged at a substantially lower rate than general waste, thereby providing incentives to ensure that waste is appropriately sorted and uncontaminated.


Unauthorised disposals are charged at a substantially higher rate, to create an additional financial deterrent for people seeking to dispose of waste illegally.
Unauthorised disposals are charged at a substantially higher rate, to create an additional financial deterrent for people seeking to dispose of waste illegally.
Line 20: Line 22:
*[[Sustainability]]
*[[Sustainability]]
*[[Welsh Revenue Authority]]
*[[Welsh Revenue Authority]]
==External link==
*[https://gov.wales/landfill-disposals-tax-guide Landfill Disposals Tax - guidance - Welsh Government]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 07:51, 4 March 2022

Carbon tax - UK - Wales.

(LDT).

Landfill Disposals Tax applies to all waste disposed of by way of landfill at a licensed landfill site in Wales (unless the waste is specifically exempt) and also to unauthorised disposals.

It is similar to Landfill Tax in England and Northern Ireland.

It is charged by weight.


Inert waste is charged at a substantially lower rate than general waste, thereby providing incentives to ensure that waste is appropriately sorted and uncontaminated.

Unauthorised disposals are charged at a substantially higher rate, to create an additional financial deterrent for people seeking to dispose of waste illegally.


See also


External link