Landfill Disposals Tax (Wales) Act 2017 Explanatory Notes

1. Introduction

2. Summary and Background

3. Application of the Act

4. General Overview of the Act

5. Commentary on Sections

   1. Part 1 – Overview

   2. Part 2 – The Tax and Taxable Disposals

      1. Chapter 1 – Landfill Disposals Tax

      2. Chapter 2 – Taxable Disposals

         1. Sections 3 to 5 - Taxable disposals; disposal of material by way of landfill; and authorised landfill sites and environmental permits

         2. Section 6 – Disposal of material as waste

         3. Section 7 - Disposal of material as waste: person responsible for disposal

         4. Section 8 - Landfill site activities to be treated as taxable disposals

      3. Chapter 3 – Exempt Disposals

         1. Sections 9 to 12 - Exemptions: general; multiple disposals of material at same site; pet cemeteries; and power to modify exemptions

   3. Part 3 - Taxable Disposals Made at Authorised Landfill Sites

      1. Chapter 1 – Persons Chargeable to Tax

      2. Chapter 2 – Tax Chargeable on Taxable Disposals

         1. Calculation of tax chargeable

            1. Section 14 – Calculation of tax chargeable on taxable disposal

         2. Qualifying materials and qualifying mixtures of materials

            1. Section 15 – Qualifying material

            2. Section 16 – Qualifying mixtures of materials

            3. Section 17 – Qualifying mixtures of materials: fines

         3. Taxable weight of material

            1. Sections 18 to 20 – Calculation of taxable weight of material, Calculation of taxable weight of material by operator and Determination of weight of material by operator

            2. Section 21 – Discount in respect of water content of material

            3. Sections 22 and 23 – Calculation of taxable weight of material by WRA including in cases of non-compliance

            4. Section 24 – Reviews and appeals relating to method for determining weight of material

            5. Section 25 – Power to modify provision relating to taxable weight of material

      3. Chapter 3 – Relief from Tax

         1. Section 26 – Reliefs: general

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

         3. Section 28 – Material resulting from mining and quarrying

         4. Sections 29 to 31 – Using material in approved site restoration work, Site restoration work: procedure on application for approval and Site restoration work: variation of approval

         5. Section 32 - Refilling open-cast mines and quarries

         6. Section 33 – Power to modify reliefs

      4. Chapter 4 – Tax Collection and Management

         1. Sections 34 to 38 – Registration

         2. Sections 39 to 41 – Accounting for tax

         3. Payment, recovery and repayment of tax

            1. Section 42 - Payment of tax

            2. Section 43 – Duty to maintain landfill disposals tax summary

            3. Section 44 – Postponement of recovery

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

   4. Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites

      1. Chapter 1 - Tax Chargeable on Taxable Disposals

         1. Section 46 – Calculation of tax chargeable on taxable disposal

      2. Chapter 2 – Procedure for Charging Tax

         1. Section 47 – The charging condition

         2. Section 48 – Power to issue preliminary notice

         3. Sections 49 and 50 – Power to issue charging notice after issuing preliminary notice and without issuing preliminary notice

         4. Section 51 – Payment of tax

         5. Section 52 – Power to make further provision

         6. Section 53 - Late payment interest

   5. Part 5 - Supplementary Provision

      1. Chapter 1 – Tax Credits

         1. Section 54 – Power to make provision for tax credits

      2. Chapter 2 - Non-Disposal Areas

         1. Section 55 – Designation of Non-Disposal Area

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

         3. Section 57 - Duty to keep and preserve records

         4. Section 58 – Reviews and appeals relating to non-disposal areas

      3. Chapter 3 – Investigation and Information

         1. Section 59 - Powers of inspection

         2. Section 60 – Disclosure of information to WRA

      4. Chapter 4 – Penalties under this Act

         1. Sections 61 to 63 – Penalties relating to the calculation of taxable weight of material

         2. Sections 64 to 67 - Penalties relating to registration

         3. Penalties relating to non-disposal areas

            1. Section 68 - Penalties relating to non-disposal areas

            2. Section 69 – Assessment of penalties under section 68

         4. General

            1. Sections 72 – Liability of personal representatives

            2. Section 73 – Power to make regulations about penalties

      5. Chapter 5 - Additional penalties under the Tax Collection and Management (Wales) Act 2016

         1. Sections 74 to 76 - penalties for multiple failures to make tax returns; failure to pay tax on time and; multiple failures to pay tax on time

      6. Chapter 6 – Special Cases

         1. Corporate groups

            1. Sections 77 and 78 Designation of group of companies and Conditions for designation as member of group

            2. Section 79 – Variation or cancellation of designation

            3. Section 80 – Reviews and appeals relating to designation of groups of companies

         2. Partnerships and unincorporated bodies

            1. Sections 82 to 84 – Registration and changes in membership of, duties and liabilities of and power to make further provision about partnerships and unincorporated bodies

         3. Change in persons carrying on landfill business

            1. Sections 85 and 86 – Death, incapacity and insolvency and Power to make further provision about death, incapacity and insolvency

            2. Section 87 – Power to make provisions about transfers of businesses as going concerns

      7. Chapter 7 - Miscellaneous

         1. Further provision relating to the tax

            1. Section 88 – Adjustment of contracts

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

            3. Section 90 - Minor and Consequential Amendments to the Tax Collection and Management (Wales) Act 2016

            4. Section 91 – Welsh Ministers’ exercise of powers and duties under this Act

         2. Landfill Disposals Tax Communities Scheme

            1. Section 92 – Landfill Disposals Tax Communities Scheme

   6. Part 6 – Final Provisions

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

      2. Sections 94 to 98 – Regulations under this Act: general; Regulations changing tax rates; Interpretation; Coming into force and; Short title

6. Record of Proceedings in National Assembly for Wales