Use the online service or postal form LT4WD to agree to a waste producer's water discount scheme application if you're a landfill site operator.
Ref: LT4WD https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/EnvironmentalTaxes/1.0/LT4WD&template=LT4WD.xdp
Waste producers can apply to HM Revenue and Customs (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 form service (sign in to, or set up a Government Gateway account)
- fill in the form on-screen, print and post it to HMRC
Before you start using the postal form
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You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Excise Notice LFT1: a general guide to Landfill Tax
This notice gives a general guide to Landfill Tax, which is a tax on the disposal of waste to landfill.
Landfill Tax: apply to discount the water content of waste (LT1WD)
Use form LT1WD to apply to HMRC to discount the water content of waste for Landfill Tax.