This is a list of changes to the technical guidance. For current guidance, please follow the relevant links.
| Guidance change location | Summary of change |
|---|---|
|
LDTA/6030 Amount and payment of tax |
Amendments made in line with WRA’s communications approach and guidance. |
|
LDTA/4030 Qualifying mixtures of materials |
Guidance amended to include examples of what constitutes qualifying mixtures of materials and what we mean by an incidental amount of material. |
| Registration for Landfill Disposals Tax: technical guidance 04/08/2022 |
Guidance amended to set out our approach to cancellation of registration and our assessment of any penalty relating to notification of cancellation. |
| Determining whether Landfill Disposals Tax is payable 20/06/2022 |
Amended to clarify and give further detail of the features of temporary and permanent roads. |
|
LDTA/6030 Amount and payment of tax |
Updated to reflect the WRA’s approach to waste calculation methods, to determine the taxable weight of material disposed for unauthorised disposals |
| Minor amendments and the addition of missed tests and pending tests | |
|
LDTA/5080 Postponement of recovery of tax |
Minor amendments |
|
LDTA/5070 Duty to maintain landfill disposals tax summary |
Minor amendments; simplified language, link to penalties guidance |
|
LDTA/5060 Payment of tax |
Minor amendments; links to penalties guidance and customer insolvency credit guidance |
|
LDTA/5050 Landfill invoice |
Minor amendments |
|
LDTA/5040 Tax chargeable in respect of accounting period and landfill invoices |
Re-write of the guidance to clarify language and better reflect legislative position |
|
LDTA/5030 Records |
LDTA 8010 is now LDTA 5030 with minor amendments |
|
LDTA/5020 Varying accounting period or filing date |
Minor amendments; simplified language |
|
LDTA/5010 Duty to make a tax return |
Minor amendments; clarity on accounting periods |
|
LDTA/5000 Accounting for tax |
Re-write of the guidance to add clearer introduction |
|
LDTA/3060 Penalty for applying water discount incorrectly |
Added line to clarify that the penalty could apply to a breach of water discount approval conditions |
|
LDTA/4030 Qualifying mixtures of material |
Added link to LDTA/4030 |
|
LDTA/4020 Qualifying material |
Added detail on Waste Duty of Care Code of Practice |
|
LDTA/6030 Amount and payment of tax |
Added detail on how the WRA will determine the taxable weight |
|
LDTA/6020 The procedure |
Clarity on preliminary notices and charging notices |
|
LDTA/6010 The charging condition |
Minor rewording |
|
LDTA/6000 Unauthorised disposals |
Minor rewording |
|
LDTA/4280 Recovery in the event of failure to keep records or other evidence |
New content to reflect legislation |
|
LDTA/4270 Recovery in the event of customer payment |
Minor rewording |
|
LDTA/4260 Customer insolvency credit record |
Minor rewording |
|
LDTA/4250 Evidence in support of claims |
Minor rewording |
|
LDTA/4240 Claims by other persons |
New guidance on qualifying accounting period |
|
LDTA/4230 Claims by persons carrying out taxable disposals |
Reworded introduction to clarify legislative basis for the claim |
|
LDTA/4220 Determining the amount of a claim for bad debt relief |
Reworded to clarify meaning of insolvency event |
|
LDTA/4210 Customer insolvency |
Reworded to clarify requirements |
|
LDTA/4200 Circumstances giving rise to entitlement to credit |
Minor rewording |
|
LDTA/4190 Customer Insolvency Credit |
Minor rewording |
|
LDTA/4180 Reliefs |
Update to reflect legislative change to relief for refilling open-cast mines and quarries |
| Update to reflect legislative change to relief for site restoration | |
| LDTA/2080 Consequences of breaching the requirements associated with an NDA 12/07/2019 |
Minor rewording; link to guidance on exempt disposals |
| LDTA/2070 Duties on a landfill site operator including keeping and preserving records 12/07/2019 |
Minor rewording |
| LDTA/2060 Reviews and appeals relating to designation of non-disposal areas 12/07/2019 |
Link to reviews and appeals guidance |
| LDTA/2050 Varying or cancelling an NDA designation 12/07/2019 |
Minor rewording |
| LDTA/2040 Designation of the NDA 12/07/2019 |
Minor rewording; addition of paragraph on annual reviews |
| LDTA/2030 Non-disposal areas 12/07/2019 |
Rewording of introduction; removal of references to UK system |
| LDTA/3110 Register of persons who carry out taxable operations 17/06/2019 |
Addition of detail of the register of LSOs |
| LDTA/3100 Duty to register for landfill disposals tax 17/06/2019 |
Removal of sentence on transitional arrangements |
| LDTA/1010 Overview of LDT and its application 17/06/2019 |
Change from future to present tense |
| LDTA/2020 List of taxable disposals 11/06/2019 |
New section on permanent and temporary roads |
| LDTA/4090 Penalties 07/06/2019 |
Update to add references to the relevant paragraphs of the WRA Notice |
| LDTA/4070 Step 3: Loss on ignition reporting 07/06/2019 |
Update to summary of steps to be taking following a failed loss on ignition test |
| LDTA/4060 Step 2: Loss on ignition-related requirements 07/06/2019 |
Removal of erroneous reference |
| LDTA/4050 Step 1: Pre-acceptance requirements 07/06/2019 |
Removal of reference to examples |
| LDTA/4040 Qualifying mixtures of materials: fines and loss on ignition test 07/06/2019 |
Removal of repeated section |
| LDTA/4020 Qualifying material 07/06/2019 |
Update to reference the waste classification codes |
| LDTA/4010 Calculation of tax chargeable 07/06/2019 |
Removal of reference to 2018 tax rates, replaced with link to Welsh Government page on tax rates and bands |
| LDTA/3080 Alternative weighing methods 07/06/2019 |
Change of numbering to 3070; Minor rewording |
| LDTA/3070 Penalty for applying water discount rate incorrectly 07/06/2019 |
Change of numbering to 3060; Addition of link to TCMA guidance |
| LDTA/3060 Penalty for failure to determine weight properly 07/06/2019 |
Change of numbering to 3050; Addition of link to TCMA guidance |
| LDTA/3050 Calculation of taxable weight of material by WRA 7/06/2019 |
Change of numbering to 3040 |
| LDTA/3040 Discount in respect of water content of material 07/06/2019 |
Change of numbering to 3030; minor rewording |
| LDTA/3030 Calculation of the taxable weight of material by a landfill site operator- alternative methods of weighing 07/06/2019 |
Change of numbering to 3020; addition of detail on application form |
| LDTA/3020 Calculation of the taxable weight of material by a landfill site operator- using a weighbridge 07/06/2019 |
Change of numbering to 3010; addition of links |
| LDTA/3010 Calculating the taxable weight of material 07/06/2019 |
Deletion of important points moved to LDTA 3000 |
| LDTA/3000 Registering for Landfill Disposals Tax 07/06/2019 |
Updated wording as to content of guidance |
| LDTA/4040 Qualifying mixtures of materials: fines and loss on ignition test; LDTA/4050 Step 1: Pre-acceptance requirements; LDTA/4060 Step 2: Loss on ignition-related requirements; LDTA/4070 Step 3: Loss on ignition reporting; LDTA/4080 Record keeping; LDTA/4090 Penalties; LDTA/4100 Transitional arrangements 17/01/2019 |
A sentence with a link has been added to all of these sections, to direct users to consult the Qualifying Mixtures of Materials: Fines notice. |
| LDTA/3040 Discount in respect of water content of material 14/01/2019 |
There have been several additions to this section, namely: details as to when water discounts do not apply; details of conditions to applications; an example of a timescale for backdating of application approvals; and details of review periods for applications. |
| Landfill Disposals Tax 11/01/2019 |
This home page has been updated with the key details of the tax |
| How to pay Landfill Disposals Tax 14/11/2018 |
Update to reflect the correct BACS payment process schedule |
| Guidance on Reliefs and Exemptions 26/11/2018 |
Details of all reliefs and exemptions are now collected with site restoration relief |
| LDTA/5010 Duty to make a tax return in respect of accounting for tax 29/11/2018 |
Reference added to state that errors in amendments cannot be adjusted in later accounting periods |
| LDTA/8010 LDT records required to be kept and preserved 29/11/2018 |
Reference added to detail required time periods for record-keeping. |
| Water Discount 23/11/2018 |
Reference added to state WRA’s position on water discount applications for disposals that occurred before submission of the application |
| Site Restoration Relief 23/11/2018 |
Reference added to state that site restoration relief is available for material consisting entirely of qualifying material or entirely of top-soil from 11 October 2018, alongside a definition of top-soil |
| How to amend your Landfill Disposals Tax return 29/11/2018 |
Reference added to direct customers to their customer relationship managers should they require help in amending a return, and to state that errors in amendments cannot be adjusted in later accounting periods |
| LDTA/4070 Step 3: Loss on ignition reporting 14/11/2018 |
Reference updated to direct customers to their customer relationship managers should they require a template loss on ignition test result form |
| LDTA/4050 Step 1: Pre-acceptance requirements 14/11/2018 |
Reference updated to direct customers to their customer relationship managers should they require a template pre-acceptance questionnaire |
| LDTA/4040 Qualifying mixtures of materials: fines and loss on ignition test 14/11/2018 |
Reference to ‘qualifying fines flowchart’ removed; the flowchart is available from customer relationship managers |