Landfill Disposals Tax (Wales) Act 2017

62Penalty for applying water discount incorrectly
This section has no associated Explanatory Notes

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.