Reform history

- “*hard standing*” (“**arwyneb solet**”) means a base on which a landfill site activity is carried out;

- “*screening bund*” (“**bwnd sgrinio**”) means a structure, whether above or below ground, for protecting or concealing a landfill site activity or reducing noise.

- (1) A taxable disposal is relieved from tax if—

- (b) it is made at an authorised landfill site (or part of such a site) that was used for open-cast mining operations or quarrying operations,

- (c) it is made in accordance with a condition of planning permission relating to the site which requires the site (or the part in question) to be wholly or partially refilled after those operations end, and

- (2) If the operations mentioned in subsection (1)(b) ended before the coming into force of this section, the reference in subsection (1)(d) to other taxable disposals includes disposals that were taxable disposals for the purposes of Part 3 of the Finance Act 1996 (c. 8) (landfill tax).

#### Overview of Act

#### Calculation of tax chargeable on taxable disposal

#### Regulations changing tax rates

### General

[^key-81ca4c4f98e91a6cb7b59fcdefe8cfdf]: [S. 92](https://www.legislation.gov.uk/anaw/2017/3/section/92) in force at 8.11.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 3(b)](https://www.legislation.gov.uk/wsi/2017/955/article/3/b)

[^key-23153a0d4ea8cac123d35be6cd68559b]: [S. 20(3)-(6)](https://www.legislation.gov.uk/anaw/2017/3/section/20/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(b)](https://www.legislation.gov.uk/wsi/2018/35/article/2/b)

[^key-0a07b3c5f1180327d7bfde1d3f10c093]: [S. 46(4)](https://www.legislation.gov.uk/anaw/2017/3/section/46/4) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-30d482fe4ef887bf12e799ad2af113fe]: [S. 14(1)](https://www.legislation.gov.uk/anaw/2017/3/section/14/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/14/2)[(4)](https://www.legislation.gov.uk/anaw/2017/3/section/14/4)[(5)](https://www.legislation.gov.uk/anaw/2017/3/section/14/5)[(7)](https://www.legislation.gov.uk/anaw/2017/3/section/14/7)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/14/8) in force at 1.4.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-4d2811836ab48cb2de3390c96fc7b085]: Words in [s. 60(4)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/60/4/a) substituted (25.5.2018) by [Data Protection Act 2018 (c. 12)](https://www.legislation.gov.uk/ukpga/2018/12), [s. 212(1)](https://www.legislation.gov.uk/ukpga/2018/12/section/212/1), [Sch. 19 para. 225(2)(a)](https://www.legislation.gov.uk/ukpga/2018/12/schedule/19/paragraph/225/2/a) (with [ss. 117](https://www.legislation.gov.uk/ukpga/2018/12/section/117), [209](https://www.legislation.gov.uk/ukpga/2018/12/section/209), [210](https://www.legislation.gov.uk/ukpga/2018/12/section/210)); [S.I. 2018/625](https://www.legislation.gov.uk/uksi/2018/625), [reg. 2(1)(g)](https://www.legislation.gov.uk/uksi/2018/625/regulation/2/1/g)

[^key-d9316b614e7718c6ac4f2846e9b7d9af]: [S. 29(1)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/29/1/a) substituted (11.10.2018) by [The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018 (S.I. 2018/1057)](https://www.legislation.gov.uk/wsi/2018/1057), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/1057/regulation/1/2), [2](https://www.legislation.gov.uk/wsi/2018/1057/regulation/2)