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Landfill Disposals Tax (Wales) Act 2017

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  1. Introductory Text

  2. PART 1 OVERVIEW

    1. 1.Overview of Act

  3. PART 2 THE TAX AND TAXABLE DISPOSALS

    1. CHAPTER 1 LANDFILL DISPOSALS TAX

      1. 2.The tax

    2. CHAPTER 2 TAXABLE DISPOSALS

      1. 3.Taxable disposals

      2. 4.Disposal of material by way of landfill

      3. 5.Authorised landfill sites and environmental permits

      4. 6.Disposal of material as waste

      5. 7.Disposal of material as waste: person responsible for disposal

      6. 8.Landfill site activities to be treated as taxable disposals

    3. CHAPTER 3 EXEMPT DISPOSALS

      1. 9.Exemptions: general

      2. 10.Multiple disposals of material at same site

      3. 11.Pet cemeteries

      4. 12.Power to modify exemptions

  4. PART 3 TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

    1. CHAPTER 1 PERSONS CHARGEABLE TO TAX

      1. 13.Persons chargeable to tax

    2. CHAPTER 2 TAX CHARGEABLE ON TAXABLE DISPOSALS

      1. Calculation of tax chargeable

        1. 14.Calculation of tax chargeable on taxable disposal

      2. Qualifying materials and qualifying mixtures of materials

        1. 15.Qualifying material

        2. 16.Qualifying mixtures of materials

        3. 17.Qualifying mixture of materials: fines

      3. Taxable weight of material

        1. 18.Taxable weight of material in taxable disposal

        2. 19.Calculation of taxable weight of material by operator

        3. 20.Determination of weight of material by operator

        4. 21.Discount in respect of water content of material

        5. 22.Calculation of taxable weight of material by WRA

        6. 23.Calculation of taxable weight of material by WRA: cases of non-compliance

        7. 24.Reviews and appeals relating to method for determining weight of material

        8. 25.Power to modify provision relating to taxable weight of material

    3. CHAPTER 3 RELIEF FROM TAX

      1. 26.Reliefs: general

      2. 27.Material removed from bed of river, sea or other water

      3. 28.Material resulting from mining and quarrying

      4. 29.Using material in approved site restoration work

      5. 30.Site restoration work: procedure on application for approval

      6. 31.Site restoration work: variation of approval

      7. 32.Refilling open-cast mines and quarries

      8. 33.Power to modify reliefs

    4. CHAPTER 4 TAX COLLECTION AND MANAGEMENT

      1. Registration

        1. 34.Register of persons who carry out taxable operations

        2. 35.Duty to be registered

        3. 36.Changes and corrections of information

        4. 37.Cancellation of registration

        5. 38.Reviews and appeals relating to registration

      2. Accounting for tax

        1. 39.Duty to make tax return in respect of accounting period

        2. 40.Power to vary accounting period or filing date

        3. 41.Tax chargeable in respect of accounting period

      3. Payment, recovery and repayment of tax

        1. 42.Payment of tax

        2. 43.Duty to maintain landfill disposals tax summary

        3. 44.Postponement of recovery

        4. 45.No requirement to discharge or repay tax unless all tax paid

  5. PART 4 TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES

    1. CHAPTER 1 TAX CHARGEABLE ON TAXABLE DISPOSALS

      1. 46.Calculation of tax chargeable on taxable disposal

    2. CHAPTER 2 PROCEDURE FOR CHARGING TAX

      1. 47.The charging condition

      2. 48.Power to issue preliminary notice

      3. 49.Power to issue charging notice after issuing preliminary notice

      4. 50.Power to issue charging notice without issuing preliminary notice

      5. 51.Payment of tax

      6. 52.Power to make further provision

      7. 53.Late payment interest

  6. PART 5 SUPPLEMENTARY PROVISION

    1. CHAPTER 1 CHAPTER 1

      1. 54.Power to make provision for tax credits

    2. CHAPTER 2 NON-DISPOSAL AREAS

      1. 55.Designation of non-disposal area

      2. 56.Duties of operator in relation to non-disposal area

      3. 57.Duties to keep and preserve records

      4. 58.Reviews and appeals relating to designation of non-disposal areas

    3. CHAPTER 3 INVESTIGATION AND INFORMATION

      1. 59.Powers of inspection

      2. 60.Disclosure of information to WRA

    4. CHAPTER 4 PENALTIES UNDER THIS ACT

      1. Penalties relating to calculation of taxable weight of material

        1. 61.Penalty for failure to determine weight properly

        2. 62.Penalty for applying water discount incorrectly

        3. 63.Assessment of penalties under sections 61 and 62

      2. Penalties relating to registration

        1. 64.Penalties for carrying out taxable operations without being registered

        2. 65.Reasonable excuse for non-compliance

        3. 66.Penalty for failure to comply with other requirements relating to registration

        4. 67.Assessment of penalties under sections 64 and 66

      3. Penalties relating to non-disposal areas

        1. 68.Penalties relating to non-disposal areas

        2. 69.Assessment of penalties under section 68

      4. General

        1. 70.Payment of penalties

        2. 71.Double jeopardy

        3. 72.Liability of personal representatives

        4. 73.Power to make regulations about penalties

    5. CHAPTER 5 ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

      1. 74.Penalties for multiple failures to make tax returns

      2. 75.Penalty for failure to pay tax on time

      3. 76.Penalties for multiple failures to pay tax on time

    6. CHAPTER 6 SPECIAL CASES

      1. Corporate groups

        1. 77.Designation of group of companies

        2. 78.Conditions for designation as member of group

        3. 79.Variation or cancellation of designation

        4. 80.Reviews and appeals relating to designation of groups of companies

        5. 81.Power to make further provision about designation of groups of companies

      2. Partnerships and unincorporated bodies

        1. 82.Registration of partnerships and unincorporated bodies and changes in membership

        2. 83.Duties and liabilities of partnerships and unincorporated bodies

        3. 84.Power to make further provision about partnerships and unincorporated bodies

      3. Change in persons carrying on landfill business

        1. 85.Death, incapacity and insolvency

        2. 86.Power to make further provision about death, incapacity and insolvency

        3. 87.Power to make provision about transfers of businesses as going concerns

    7. CHAPTER 7 MISCELLANEOUS

      1. Further provision relating to the tax

        1. 88.Adjustment of contracts

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

        3. 90.Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016

        4. 91.Welsh Ministers' exercise of powers and duties under this Act

      2. Landfill Disposals Tax Communities Scheme

        1. 92.Landfill Disposals Tax Communities Scheme

  7. PART 6 FINAL PROVISIONS

    1. 93.Power to make consequential and transitional etc. provision

    2. 94.Regulations under this Act: general

    3. 95.Regulations changing tax rates

    4. 96.Interpretation

    5. 97.Coming into force

    6. 98.Short title

    1. SCHEDULE 1

      QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS

      1. General

        1. 1.The Table sets out— (a) in the second column, the...

      2. Interpretation

        1. 2.The Table is to be interpreted in accordance with the...

        2. 3.The material in Group 1 comprises only—

        3. 4.The material in Group 2 comprises only—

        4. 5.The material in Group 2 does not include—

        5. 6.The material in Group 3 comprises only—

        6. 7.The material in Group 3 does not include—

        7. 8.The material in Group 4 comprises only—

        8. 9.The material in Group 5 comprises only fly ash and...

        9. 10.The material in Group 5 does not include fly ash...

        10. 11.The material in Group 6 comprises only—

        11. 12.Group 7 includes calcium sulphate, gypsum and calcium sulphate based...

        12. 13.In the third column of the Table, “non-hazardous waste” means...

    2. SCHEDULE 2

      CONTENTS OF REGISTER

      1. General information

        1. 1.A person's entry in the register must contain the following...

      2. Representative members of corporate groups: additional information about group

        1. 2.If a registered person is the representative member of a...

      3. Partnerships and unincorporated bodies: additional information about members

        1. 3.Where a partnership or unincorporated body is registered in the...

      4. Interpretation

        1. 4.For the purposes of this Schedule, the business address of...

    3. SCHEDULE 3

      CONTENTS OF LANDFILL INVOICE

      1. 1.A landfill invoice must contain the following information—

      2. 2.Where a landfill invoice is issued in respect of more...

    4. SCHEDULE 4

      MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

      1. 1.TCMA is amended as follows.

      2. 2.In section 39 (preservation of information etc.) (as amended by...

      3. 3.In section 40 (meaning of “filing date”) (as amended by...

      4. 4.In section 104 (carrying out inspections under section 103: further...

      5. 5.In section 105 (carrying out inspections under section 103: use...

      6. 6.In section 107 (producing authorisation to carry out inspections), after...

      7. 7.In section 108 (approval of tribunal for inspection)—

      8. 8.In section 111 (interpretation of Chapter 4)—

      9. 9.In section 118 (penalty for failure to make tax return...

      10. 10.In section 121 (reduction in penalty for failure to make...

      11. 11.In section 122 (penalty for failure to pay tax on...

      12. 12.In section 122A (further penalties for continuing failure to pay...

      13. 13.In section 126 (reasonable excuse for failure to make tax...

      14. 14.In section 127 (assessment of penalties) (as amended by paragraph...

      15. 15.In section 157A (late payment interest on penalties) (inserted by...

      16. 16.In section 172 (appealable decisions) (as amended by paragraph 62...

      17. 17.In section 182 (payment of penalties in the event of...

      18. 18.In section 190 (issue of notices by WRA) (as amended...

      19. 19.In section 192 (interpretation) (as amended by paragraph 70 of...

      20. 20.In section 193 (index of defined expressions) (as amended by...

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