Landfill Disposals Tax (Wales) Act 2017

17 Qualifying mixture of materials: fines

(1) Regulations may prescribe requirements that must be met (in addition to requirements 1 to 6 in section 16) in order for a mixture of materials consisting entirely of fines to be treated as a qualifying mixture of materials.

(2) The regulations may provide (among other things)—

(a) that the mixture must originate in a prescribed way (for example, by means of a prescribed waste treatment process);

(b) that there must be prescribed evidence regarding the nature of the fines in the mixture;

(c) that prescribed steps must have been taken in relation to the mixture (either by the operator of an authorised landfill site or by any other person);

(d) that there must be prescribed evidence regarding the taking of those steps;

(e) that the mixture must give a prescribed result if subjected to a prescribed test.

(3) Where regulations are made under subsection (2)(e), regulations may also make connected provision, including (among other things) provision—

(a) requiring the operator of an authorised landfill site to carry out the prescribed test (“the test”) on prescribed mixtures of fines;

(b) specifying when the operator must do so;

(c) enabling WRA—

(i) to direct the operator to carry out the test on all mixtures of fines brought onto the site, or on particular descriptions of those mixtures of fines;

(ii) to carry out the test itself on any mixture of fines brought onto the site;

(d) requiring the operator and WRA—

(i) to keep prescribed evidence in connection with the test, and

(ii) to preserve it for a prescribed period;

(e) requiring the operator to provide prescribed information to WRA in connection with the test—

(i) at prescribed intervals;

(ii) in the prescribed form and manner;

(f) requiring or permitting the operator to take prescribed steps if a mixture of fines fails the test;

(g) prohibiting prescribed mixtures of fines from being treated as qualifying mixtures of materials in prescribed circumstances.

(4) Regulations under subsection (3) may make provision for—

(a) penalties, or

(b) reviews and appeals,

in connection with any provision made under that subsection; and where they do so, they may amend or apply (with or without modifications) any enactment relating to the tax.

(5) Any regulations under this section, other than regulations conferring powers or imposing duties on WRA, may make provision by reference to things specified in a notice published by WRA (and not withdrawn by a subsequent published notice).

(6) In this section—

• “fines” (“gronynnau mân”) means particles produced by a waste treatment process that involves mechanical treatment;

• “prescribed” (“rhagnodedig”) means prescribed in regulations.