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Landfill Disposals Tax (Wales) Act 2017

Section 32 - Refilling open-cast mines and quarries

65.This section provides relief for a disposal of qualifying material at a landfill site (or part of it) when:


the landfill site (or the part of it at which the disposal is made) was formerly an open cast mine or quarry;


it is a requirement of the planning permission that the site (or the part in question) must be wholly or partially refilled following the open-cast mining or quarrying operations; and


no other taxable disposals have been made at the site (or part of it), other than disposals qualifying for a relief under section 28 or 32.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.


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