Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Status:

This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.

CHAPTER 4PENALTIES UNDER THIS ACT

Penalties relating to calculation of taxable weight of material

61Penalty for failure to determine weight properly

An operator of an authorised landfill site who fails to determine the weight of the material in a taxable disposal in accordance with section 20 is liable to a penalty not exceeding £500 in respect of each taxable disposal to which the failure relates.

62Penalty for applying water discount incorrectly

Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—

(a)applies a discount without having approval under section 21 to do so, or

(b)applies a discount which is greater than the discount approved under section 21,

the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.

63Assessment of penalties under sections 61 and 62

(1)Where the operator of an authorised landfill site becomes liable to a penalty under section 61 or 62, WRA must—

(a)assess the penalty, and

(b)issue a notice to the person of the penalty assessed.

(2)An assessment of a penalty under section 61 or 62 may be combined with an assessment to tax.

(3)An assessment of a penalty under section 61 or 62 must be made within the period of 12 months beginning with the day on which WRA first believed that the operator was liable to the penalty.

Penalties relating to registration

64Penalties for carrying out taxable operations without being registered

(1)A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300.

(2)If a person continues to carry out taxable operations in breach of section 35(1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so.

(3)The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person.

(4)In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a)a review for which a notice of the conclusions has not yet been issued, or

(b)an appeal which has not yet been finally determined or withdrawn.

65Reasonable excuse for non-compliance

(1)If a person who carries out taxable operations in breach of section 35(1) satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the breach, the person is not liable to a penalty under section 64 in respect of it.

(2)For the purposes of this section—

(a)where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the breach;

(b)where a person had a reasonable excuse for a breach but the excuse has ceased, the person is to be treated as having continued to have the excuse if the breach is remedied without unreasonable delay after the excuse ceased.

66Penalty for failure to comply with other requirements relating to registration

(1)A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions—

(a)section 35(2) (application to be registered);

(b)section 36(1) to (4) (notice of change or inaccuracy);

(c)section 37(1) or (2) (application for cancellation of registration).

(2)But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.

67Assessment of penalties under sections 64 and 66

(1)Where a person becomes liable to a penalty under section 64 or 66, WRA must—

(a)assess the penalty, and

(b)issue a notice to the person of the penalty assessed.

(2)An assessment of a penalty under section 64(1) or 66 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.

(3)An assessment of a penalty under section 64(2) must be made within the period of 12 months beginning with the day to which the penalty relates.

Penalties relating to non-disposal areas

68Penalties relating to non-disposal areas

(1)A person who fails to comply with a requirement imposed by or under section 56 or 57 is liable to a penalty not exceeding £3,000.

(2)But a person is not liable to a penalty under this section in respect of a failure to keep or preserve records if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.

69Assessment of penalties under section 68

(1)Where a person becomes liable to a penalty under section 68, WRA must—

(a)assess the penalty, and

(b)issue a notice to the person of the penalty assessed.

(2)An assessment of a penalty under section 68 may be combined with an assessment to tax.

(3)An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.

General

70Payment of penalties

A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notice of the penalty is issued (but see section 182 of TCMA (payment of penalties in the event of a review or appeal)).

71Double jeopardy

A person is not liable to a penalty under this Chapter in respect of anything if the person has been convicted of an offence in relation to it.

72Liability of personal representatives

(1)If a person liable to a penalty under this Chapter (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.

(2)A penalty assessed in accordance with subsection (1) is to be paid out of P’s estate.

73Power to make regulations about penalties

(1)Regulations may make further or different provision about—

(a)the amounts of penalties under this Chapter, and

(b)the procedure for assessing penalties under this Chapter.

(2)The regulations may amend this Act.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources