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Landfill Disposals Tax (Wales) Act 2017

Sections 3 to 5 - Taxable disposals; disposal of material by way of landfill; and authorised landfill sites and environmental permits

13.These sections set out what a taxable disposal is. A taxable disposal takes place when all of the following conditions are met:

a.

Material is disposed of by way of landfill (which section 4 defines as being when it is deposited on or under the surface of land);

b.

The land where the material is deposited:

  • is an authorised landfill site (as defined in section 5(1)), or

  • is not or does not form part of an authorised landfill site, but the disposal requires an environmental permit (as defined in section 5(2));

c.

The material is disposed of as waste (as defined in sections 6 and 7); and

d.

The disposal takes place in Wales.

14.Regulations may modify the meaning of a disposal of material by way of landfill as set out in section 4.

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