Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Status:

This is the original version (as it was originally enacted).

PART 1OVERVIEW

1Overview of Act

(1)This Part provides an overview of this Act.

(2)Part 2—

(a)makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,

(b)explains what a taxable disposal is, and

(c)makes provision about disposals that are exempted from the tax.

(3)Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites. It includes provision about—

(a)the persons on whom the tax is chargeable,

(b)how the amount of tax chargeable on a taxable disposal is to be calculated,

(c)taxable disposals for which relief from the tax may be claimed,

(d)registration and accounting requirements, and

(e)payment, recovery and repayment of the tax.

(4)Part 4 makes provision about how the tax is to be charged on taxable disposals made at places other than authorised landfill sites. It includes provision about—

(a)how the amount of tax chargeable on a taxable disposal is to be calculated,

(b)the persons on whom the tax may be charged,

(c)the procedure by which tax is charged on a person,

(d)payment of the tax, and

(e)late payment interest on unpaid tax.

(5)Part 5 makes supplementary provision in connection with the tax. It includes provision—

(a)enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax,

(b)about the creation of non-disposal areas within authorised landfill sites,

(c)about the inspection of premises and information sharing,

(d)about penalties,

(e)about the application of the provisions of this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6) in special cases (for example, in the case of corporate groups, partnerships and unincorporated associations), and

(f)about other miscellaneous matters.

(6)Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme.

(7)Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources