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This is the original version (as it was originally enacted).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.

29Using material in approved site restoration work

This section has no associated Explanatory Notes

(1)A taxable disposal is relieved from tax if—

(a)it is a disposal of material consisting entirely of qualifying material, and

(b)it forms part of restoration work carried out in accordance with an approval given by WRA.

(2)WRA may approve the carrying out of restoration work at an authorised landfill site only if—

(a)the operator of the site applies in writing to WRA for the approval,

(b)the application is made before the restoration work begins, and

(c)WRA is satisfied that the work is required by a condition of an environmental permit or planning permission relating to the site.

(3)An approval—

(a)may relate to all or part of the work described in the application for the approval;

(b)may relate to work carried out before or after the approval is given (or both);

(c)may be unconditional or subject to conditions (for example, a condition requiring reports to WRA about the carrying out of the work).

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