PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 2TAX CHARGEABLE ON TAXABLE DISPOSALS

Qualifying materials and qualifying mixtures of materials

17Qualifying mixture of materials: fines

1

Regulations may prescribe requirements that must be met (in addition to requirements 1 to 6 in section 16) in order for a mixture of materials consisting entirely of fines to be treated as a qualifying mixture of materials.

2

The regulations may provide (among other things)—

a

that the mixture must originate in a prescribed way (for example, by means of a prescribed waste treatment process);

b

that there must be prescribed evidence regarding the nature of the fines in the mixture;

c

that prescribed steps must have been taken in relation to the mixture (either by the operator of an authorised landfill site or by any other person);

d

that there must be prescribed evidence regarding the taking of those steps;

e

that the mixture must give a prescribed result if subjected to a prescribed test.

3

Where regulations are made under subsection (2)(e), regulations may also make connected provision, including (among other things) provision—

a

requiring the operator of an authorised landfill site to carry out the prescribed test (“the test”) on prescribed mixtures of fines;

b

specifying when the operator must do so;

c

enabling WRA—

i

to direct the operator to carry out the test on all mixtures of fines brought onto the site, or on particular descriptions of those mixtures of fines;

ii

to carry out the test itself on any mixture of fines brought onto the site;

d

requiring the operator and WRA—

i

to keep prescribed evidence in connection with the test, and

ii

to preserve it for a prescribed period;

e

requiring the operator to provide prescribed information to WRA in connection with the test—

i

at prescribed intervals;

ii

in the prescribed form and manner;

f

requiring or permitting the operator to take prescribed steps if a mixture of fines fails the test;

g

prohibiting prescribed mixtures of fines from being treated as qualifying mixtures of materials in prescribed circumstances.

4

Regulations under subsection (3) may make provision for—

a

penalties, or

b

reviews and appeals,

in connection with any provision made under that subsection; and where they do so, they may amend or apply (with or without modifications) any enactment relating to the tax.

5

Any regulations under this section, other than regulations conferring powers or imposing duties on WRA, may make provision by reference to things specified in a notice published by WRA (and not withdrawn by a subsequent published notice).

6

In this section—

  • “fines” (“gronynnau mân”) means particles produced by a waste treatment process that involves mechanical treatment;

  • “prescribed” (“rhagnodedig”) means prescribed in regulations.