Landfill Disposals Tax (Wales) Act 2017 section 42

Payment of tax

Section 42 sets out when and how landfill disposals tax must be paid, including the effect of tax credits and amendments to returns.

• Tax stated on a return must be paid on or before the filing date for that return.
• If a tax credit is set off against the tax due under regulations, only the remaining balance (if any) needs to be paid by the filing date.
• If the taxpayer amends the return before the filing date, any additional tax is due by the filing date; if amended after the filing date, the additional tax is due on the day notice of the amendment is given to the Welsh Revenue Authority.
• Other payment deadlines apply when the Welsh Revenue Authority corrects a return, amends it during an enquiry, completes an enquiry, makes a determination, or issues an assessment.