This review found that the gap between the lower and standard rates of LDT had contributed to the intentional misdescription of waste.
Canfu’r adolygiad hwn fod y bwlch rhwng cyfraddau is a chyfraddau safonol y Dreth Gwarediadau Tirlenwi wedi cyfrannu at gamddisgrifio gwastraff yn fwriadol: