Landfill Disposals Tax (Wales) Act 2017 section 39

Duty to make tax return in respect of accounting period

Section 39 sets out who must file a landfill disposals tax return with the Welsh Revenue Authority (WRA), what the return must contain, the filing deadlines, and how accounting periods are determined for both registered and unregistered persons.

• Any person carrying out taxable landfill operations must file a tax return with WRA for each accounting period, containing a self-assessment of the tax due and a declaration of correctness.
• The default filing deadline is the last working day of the month following the month in which the accounting period ends, though WRA may vary this by notice.
• For registered persons, the first accounting period runs from the date they begin taxable operations (or their registration date, if later) to a date specified by WRA, with subsequent periods of three months each.
• For unregistered persons, accounting periods follow calendar quarters (ending 31 March, 30 June, 30 September, or 31 December), with the first period starting when taxable operations begin and ending at the close of that calendar quarter or the day before registration, whichever is sooner.