This section applies to a taxable disposal of material made at a place that is not, and does not form part of, an authorised landfill site.

The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the unauthorised disposals rate.

The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate.

The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.

Regulations under subsection (4) may prescribe different rates for different descriptions of material.