Waste producers can apply to HMRC to discount the water content of waste for Landfill Tax. If you’re a landfill site operator you need to agree to this using form LT4WD, before the waste producer sends their application to HMRC.
You can either:
- use the online service
- fill in the form on-screen, print and post it to HMRC
To use the online service you will need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you first use the service.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
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You’ll need to fill in the postal form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
You can read Excise Notice LFT1 for a general guide to Landfill Tax.
Use form LT1WD to apply to discount the water content of waste for Landfill Tax.