Landfill Disposals Tax (Wales) Act 2017 (2017 anaw 3). | Land Portal

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Date of publication: 
Septiembre 2017
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This Act provides for the establishment of a Welsh Landfill Disposals Tax (LDT), which will replace the Landfill Tax. The tax shall be charged on disposals to landfill in Wales. The Act, among other things: provides the statutory framework for the responsibilities on taxpayers to make tax returns and calculate their tax liabilities; sets out the reliefs and exemptions from the charge to tax that are available and empowers the Welsh Ministers to create tax credits through regulations; sets out the details of the materials and mixtures of materials that may qualify for the lower rate of tax if specified conditions are met; sets out penalties for non-compliance; establishes that LDT may be chargeable on a disposal of material as waste made at a place other than at an authorised landfill site if an environmental permit would have been required for the disposal in question; places a duty on the Welsh Ministers to prepare and publish a Landfill Disposals Tax Communities Scheme.

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The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.

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