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Landfill Disposals Tax (Wales) Act 2017

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3Taxable disposals

This section has no associated Explanatory Notes

(1)A taxable disposal is made when all of the following conditions are met.

(2)Condition 1 is that there is a disposal of material by way of landfill (see section 4).

(3)Condition 2 is that either—

(a)the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5(1)), or

(b)the disposal requires an environmental permit (see section 5(2)) but the land where it is made is not, and does not form part of, an authorised landfill site.

(4)Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7).

(5)Condition 4 is that the disposal is made in Wales.

(6)See also section 8 for specified landfill site activities that are to be treated as taxable disposals (whether or not the above conditions are met).

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