Landfill Disposals Tax (Wales) Act 2017

89 Power to impose secondary liability on controllers of authorised landfill sites

(1) Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.

(2) A controller of an authorised landfill site or of part of such a site—

(a) is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but

(b) does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.

(3) Regulations under this section may (among other things) make provision—

(a) requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;

(b) about the circumstances in which a controller is required to pay tax;

(c) for determining the amount of tax a controller is required to pay;

(d) about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;

(e) about the procedure for requiring a controller to pay tax;

(f) about when the tax must be paid;

(g) about duties to keep and preserve records;

(h) for penalties in respect of failures to comply with the regulations;

(i) for reviews and appeals.

(4) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.