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The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

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General requirements in respect of LOI testing

5.—(1) The operator of an authorised landfill site must comply with the following requirements in order for mixtures of materials consisting entirely of fines to be treated as qualifying mixtures of materials when they are disposed of at the site.

Requirement 1

The operator must carry out a LOI test on the mixtures—

(a)at the times and intervals specified in the WRA notice, unless the operator is directed to do otherwise under regulation 6, or

(b)if the operator is so directed, at the times and intervals specified in the direction.

Requirement 2

The operator must, in carrying out each LOI test—

(a)heat a sample of the mixture that is being tested to a temperature of 440°C for a minimum of 5 hours, and

(b)comply with any other requirement in the WRA notice that relates to the carrying out of the test.

Requirement 3

Where—

(a)a LOI test is carried out on a sample of a mixture, and

(b)the LOI percentage indicated by the test exceeds 10%,

the operator must take the steps specified in the WRA notice.

Requirement 4

The operator must—

(a)keep the evidence specified in the WRA notice in relation to each LOI test carried out by the operator, and

(b)preserve it for the period specified in the notice.

(2) WRA may determine that the operator is to be treated as having complied with requirement 4 if it is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the evidence if the operator had complied with the requirements, are proved by other documentary evidence provided to it.

(3) Where the operator fails to comply with a requirement mentioned in paragraph (1), mixtures of fines contained in taxable disposals of a description specified in the WRA notice are prohibited from being treated as qualifying mixtures of materials.

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