The Tax Collection and Management (Landfill Disposals Tax Records) (Wales) Regulations 2018

Title and commencement

1.—(1) The title of these Regulations is the Tax Collection and Management (Landfill Disposals Tax Records) (Wales) Regulations 2018.

(2) These Regulations come into force on 1 April 2018.

Interpretation

2.  In these Regulations—

“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given in section 5(1) of LDTA(1);

“landfill invoice” (“anfoneb dirlenwi”) has the meaning given in section 41(8) of LDTA;

“taxable disposal” (“gwarediad trethadwy”) has the meaning given in section 3 of LDTA;

“taxable operations” (“gweithrediadau trethadwy”) has the meaning given in section 34(2) of LDTA;

“transfer note” (“nodyn trosglwyddo”) means a written description of material if required by section 34(1)(c)(ii) of the Environmental Protection Act 1990(2) or, where such a description is not required, other evidence of the material being presented.

Records in respect of Landfill Disposals Tax

3.  For the purposes of section 38(1) of the Tax Collection and Management (Wales) Act 2016(3) the records that a person who carries out taxable operations must keep and preserve include the following—

(a) the person’s business and accounting records;

(b) transfer notes and any other original or copy records in relation to material brought on to or removed from the authorised landfill site;

(c) all invoices (including landfill invoices) and similar documents issued to the person and copies of such invoices and similar documents issued by the person;

(d) all credit and debit notes or other documents received by the person which evidence an increase or decrease in the amount of any consideration for a taxable disposal, and copies of such notes or other documents issued by the person.

Mark Drakeford

Cabinet Secretary for Finance, one of the Welsh Ministers

27 February 2018