Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 5 E+W SUPPLEMENTARY PROVISION

CHAPTER 4 E+W PENALTIES UNDER THIS ACT

Valid from 01/04/2018

Penalties relating to calculation of taxable weight of material E+W

62 Penalty for applying water discount incorrectly E+W

Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—

(a) applies a discount without having approval under section 21 to do so, or

(b) applies a discount which is greater than the discount approved under section 21,

the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.