WRA update guidance on accounting and record keeping for Landfill Disposals Tax

Released 28 November 2018

The Welsh Revenue Authority (WRA) has updated its guidance on accounting for Landfill Disposals Tax (LDT) and keeping records.

Accounting for Landfill Disposals Tax provides guidance on the provisions in the Landfill Disposals Tax (Wales) Act 2017, Pt. 4 and Pt. 5. The approach to accounting for tax is broadly consistent with other parts of the UK. The guidance provides an overview of the duty on the operator of an authorised landfill site to make a tax return in respect of each accounting period. This guidance should be read in conjunction with the Tax Collection and Management (Wales) Act 2016, Pt. 3 and Ch. 3.

Landfill Disposals Tax records sets out the records which must be kept by landfill site operators.

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