Landfill Disposals Tax
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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
- Carbon tax
- His Majesty's Revenue & Customs
- Landfill Tax
- Scottish Landfill Tax
- Sustainability
- Welsh Revenue Authority
