Landfill Disposals Tax (Wales) Act 2017

29 Using material in approved site restoration work E+W

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

[F1 (a) it is a disposal of material—

(i) consisting entirely of qualifying material, or

(ii) consisting entirely of top-soil, 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).

Textual Amendments

F1 S. 29(1)(a) substituted (11.10.2018) by The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018 (S.I. 2018/1057), regs. 1(2), 2

Commencement Information

I1 S. 29(1) in force at 1.4.2018 by S.I. 2018/35, art. 3

I2 S. 29(2)(3) in force at 25.1.2018 by S.I. 2018/35, art. 2(e)