The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

WRA power to take samples and carry out LOI tests

7.—(1) WRA may—

(a) take a sample of any mixture of materials at an authorised landfill site which appears to WRA to consist entirely of fines, and

(b) carry out a LOI test on the sample.

(2) Where WRA does so, it must—

(a) carry out the test by heating a sub-sample of the sample to a temperature of 440°C for a minimum of 5 hours,

(b) issue a notice of the LOI percentage determined by the test to the operator of the site,

(c) retain—

(i) no less than 1kg of the sample, and

(ii) a record of the LOI test result,

(d) preserve the retained portion of the sample for a period of 3 months beginning with the filing date for the relevant tax return, and

(e) preserve the record of the LOI test result for the period that a person who is required to make a tax return would be required to keep the record under section 38 of TCMA (duty to keep and preserve records).

(3) In paragraph (2)(d), “the relevant tax return” is the tax return for the accounting period in which the tax chargeable on the disposal of the mixture is accounted for.