Information for LDT is available on the Welsh Revenue Authority website. Operators of landfill sites in Wales will be liable to register and account for Landfill Disposals Tax ( LDT). Certain provisions of this notice may apply to landfill site operators with sites in Wales who were registered for Landfill Tax until 31 March 2018. Landfill Tax was devolved to Wales from 1 April 2018. Information on how to register for SLfT is available on the Revenue Scotland website. Operators of landfill sites in Scotland will be liable to register and account for Scottish Landfill Tax ( SLfT). Certain provisions of this notice may apply to landfill site operators with sites in Scotland who were registered for Landfill Tax until 31 March 2015. Landfill Tax was devolved to Scotland from 1 April 2015. The contents of this notice apply to landfill site operators with sites in England and Northern Ireland from 1 April 2020. Unless otherwise specified, references in this notice to ‘sections’ or ‘paragraphs’ are to the named section or paragraph in this notice. HMRC has amended section 6.9 of this notice to include a temporary change to the loss on ignition retesting condition due to coronavirus. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery. This is a tax on the disposal of material.
Nothing in this notice changes your obligations under environmental law.
This notice deals with requirements under Landfill Tax legislation. Details of any changes to the previous version can be found in paragraph 1.2 of this notice. This notice cancels and replaces Notice LFT1 (April 2018). This guidance will be updated when this change ends. We have amended section 6.9 with this change. Due to coronavirus (COVID-19) we have introduced a temporary change to the loss of ignition retesting condition.
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