This Act provides for the establishment of a Landfill Disposals Tax (LDT) in Wales. Among other things, the Act establishes LDT and sets out when a taxable disposal is made, provides the statutory framework for the responsibilities on taxpayers to make tax returns and calculate their tax liabilities, 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 and sets out penalties for non-compliance.
