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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