Jurisdiction(s):
United Kingdom

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Key definition

Authority definition

What does Authority mean? In practice, Authority refers to the public sector client that procures and manages a project or service and is the named counterparty in the contract. In public procurement, PFI/PPP, DBFM/DBFOM and outsourcing documents, it is a contractual shorthand for the “contracting authority” defined in legislation (England & Wales and Northern Ireland: Public Contracts Regulations 2015; Scotland: Public Contracts (Scotland) Regulations 2015; Ireland: European Union (Award of Public Authority Contracts) Regulations 2016). Typical Authorities include a local authority, an NHS trust or health board, a central government department or minister, a non‑departmental public body or agency, or another body...

Landfill Disposals Tax (Wales): scope and liability, rates (2025–2026), exemptions, reliefs, registration, returns, record-keeping and customer insolvency credit

Published by a LexisNexis Environment expert

Practice notes

What is landfill disposals tax?

Landfill disposals tax is an environmental levy overseen by the Welsh Revenue Authority. From 1 April 2018, sending waste to landfill in Wales ceased to fall under UK Landfill tax and instead became liable to landfill disposals tax.

In June 2017, the Welsh Parliament (Senedd) approved the Landfill Disposals Tax (Wales) Bill. This measure replaces UK landfill tax in Wales with effect from 1 April 2018. The Bill followed a consultation, with Welsh Ministers exercising powers granted by the Wales Act 2014. It received Royal Assent on 7 September 2017, creating the Landfill Disposals Tax (Wales) Act 2017 (LDT(W)A 2017). The Landfill Disposals Tax (Wales) Act 2017 (Commencement No 1) Order 2017, SI 2017/955, was made on 28 September 2017. These arrangements apply across Wales...

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Angus Evers

Shoosmiths

Angus qualified as a solicitor in 1999 and has been the head of the environmental law practice at national law firm Shoosmiths LLP since 2016. Prior to that he was a partner in the planning and environment group at King & Wood Mallesons (formerly SJ Berwin). He specialises in advising on the environmental, health and safety aspects of major infrastructure projects and corporate, banking and real estate transactions. He has particular expertise in the energy and infrastructure sectors, and has advised clients including operators and developers of power stations, wind farms (both onshore and offshore), LNG terminals, ports, and underground and undersea gas storage facilities, as well as public sector and government organisations. His work includes drafting and negotiating warranties, indemnities and agreements on environmental liability. He also has considerable experience in areas as diverse as contaminated land, waste management, asbestos...

Web page updated on 21/05/2026

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