For example, if an amount of LDT is repaid to a landfill site operator, the operator will already have collected the tax from customers paying to deposit waste at the landfill site.
Er enghraifft, os bydd swm o TGT yn cael ei dalu i weithredwr safle tirlenwi, bydd y trethdalwr eisoes wedi casglu treth gan gwsmeriaid sy’n talu i ddod â’u gwastraff i’r safle tirlenwi.