LegalizeReform history
Landfill Disposals Tax (Wales) Act 2017
9 versions
· 2017-09-07
2022-09-09
Landfill Disposals Tax (Wales) Act 2017
2019-07-19
Landfill Disposals Tax (Wales) Act 2017
2018-10-11
Landfill Disposals Tax (Wales) Act 2017
2018-04-01
Landfill Disposals Tax (Wales) Act 2017
2018-01-25
Landfill Disposals Tax (Wales) Act 2017
2017-11-08
Landfill Disposals Tax (Wales) Act 2017
2017-10-18
Landfill Disposals Tax (Wales) Act 2017
2017-09-08
Landfill Disposals Tax (Wales) Act 2017
Changes on 2017-09-08
@@ -50,7 +50,7 @@
- (d) about penalties,
- (e) about the application of the provisions of this Act and the [Tax Collection and Management (Wales) Act 2016 (anaw 6)](https://www.legislation.gov.uk/anaw/2016/6) in special cases (for example, in the case of corporate groups, partnerships and unincorporated associations), and
- (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.
@@ -114,7 +114,7 @@
- (1) Land is an authorised landfill site if an environmental permit authorising disposals of material by way of landfill is in force in relation to the land.
- (2) An environmental permit is a permit granted under regulations made under section 2 of the [Pollution Prevention and Control Act 1999 (c. 24)](https://www.legislation.gov.uk/ukpga/1999/24).
- (2) An environmental permit is a permit granted under regulations made under section 2 of the Pollution Prevention and Control Act 1999 (c. 24).
#### Disposal of material as waste
@@ -176,13 +176,13 @@
- (4) In subsection (3)—
- “cell bund” (“*bwnd cell*”) means a structure within a landfill disposal area which separates quantities of material deposited in that area;
- “hard standing” (“*arwyneb solet*”) means a base on which a landfill site activity is carried out;
- “restoration work” (“*gwaith adfer*”) means work carried out to restore an authorised landfill site (or any part of the site) to a use other than making landfill disposals; but work carried out to restore a landfill disposal area is restoration work only if it is carried out after the area has been capped;
- “screening bund” (“*bwnd sgrinio*”) means a structure, whether above or below ground, for protecting or concealing a landfill site activity or reducing noise.
- “*cell bund*” (“**bwnd cell**”) means a structure within a landfill disposal area which separates quantities of material deposited in that area;
- “*hard standing*” (“**arwyneb solet**”) means a base on which a landfill site activity is carried out;
- “*restoration work*” (“**gwaith adfer**”) means work carried out to restore an authorised landfill site (or any part of the site) to a use other than making landfill disposals; but work carried out to restore a landfill disposal area is restoration work only if it is carried out after the area has been capped;
- “*screening bund*” (“**bwnd sgrinio**”) means a structure, whether above or below ground, for protecting or concealing a landfill site activity or reducing noise.
- (5) Regulations may—
@@ -304,7 +304,7 @@
- *Requirement 2* Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).
- *Requirement 3* There is— if a written description of the material is required by virtue of section 34(1)(c)(ii) of the [Environmental Protection Act 1990 (c. 43)](https://www.legislation.gov.uk/ukpga/1990/43), a written description of the kind required, or if no written description of the material is required by virtue of that section, other evidence, from which it can be determined that requirements 1 and 2 are met.
- *Requirement 3* There is—if a written description of the material is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c. 43), a written description of the kind required, orif no written description of the material is required by virtue of that section, other evidence,from which it can be determined that requirements 1 and 2 are met.
- (2) Regulations may amend Schedule 1.
@@ -314,11 +314,11 @@
- (1) A qualifying mixture of materials is a mixture in respect of which the following requirements are met.
- *Requirement 1* The mixture consists of— one or more qualifying materials, and a small amount of one or more non-qualifying materials that is incidental to the qualifying materials.
- *Requirement 2* There is— if a written description of the mixture is required by virtue of section 34(1)(c)(ii) of the [Environmental Protection Act 1990 (c. 43)](https://www.legislation.gov.uk/ukpga/1990/43), a written description of the kind required, or if no written description of the mixture is required by virtue of that section, other evidence, from which it can be determined that requirement 1 is met.
- *Requirement 3* The non-qualifying materials have not been mixed with the qualifying materials deliberately for the purposes of— disposal, or matters preparatory to disposal.
- *Requirement 1* The mixture consists of—one or more qualifying materials, anda small amount of one or more non-qualifying materials that is incidental to the qualifying materials.
- *Requirement 2* There is—if a written description of the mixture is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c. 43), a written description of the kind required, orif no written description of the mixture is required by virtue of that section, other evidence,from which it can be determined that requirement 1 is met.
- *Requirement 3* The non-qualifying materials have not been mixed with the qualifying materials deliberately for the purposes of—disposal, ormatters preparatory to disposal.
- *Requirement 4* The non-qualifying materials do not include any material prescribed as material that must not be included in a qualifying mixture of materials.
@@ -348,13 +348,13 @@
- (5) In this section—
- “arrangement” (“*trefniant*”) has the meaning given in section 81B(3) of TCMA;
- “fines” (“*gronynnau mân*”) has the meaning given in section 17(6);
- “non-qualifying material” (“*deunydd anghymwys*”) means a material that is not a qualifying material;
- “prescribed” (“*rhagnodedig*”) means prescribed in regulations.
- “*arrangement*” (“**trefniant**”) has the meaning given in section 81B(3) of TCMA;
- “*fines*” (“**gronynnau mân**”) has the meaning given in section 17(6);
- “*non-qualifying material*” (“**deunydd anghymwys**”) means a material that is not a qualifying material;
- “*prescribed*” (“**rhagnodedig**”) means prescribed in regulations.
#### Qualifying mixture of materials: fines
@@ -414,9 +414,9 @@
- (6) In this section—
- “fines” (“*gronynnau mân*”) means particles produced by a waste treatment process that involves mechanical treatment;
- “prescribed” (“*rhagnodedig*”) means prescribed in regulations.
- “*fines*” (“**gronynnau mân**”) means particles produced by a waste treatment process that involves mechanical treatment;
- “*prescribed*” (“**rhagnodedig**”) means prescribed in regulations.
### Taxable weight of material
@@ -522,7 +522,7 @@
- (b) must do so in accordance with any condition to which the approval is subject.
- (8) In this section, “weights and measures legislation” means the [Weights and Measures Act 1985 (c. 72)](https://www.legislation.gov.uk/ukpga/1985/72) and regulations made (in whole or in part) under that Act.
- (8) In this section, “*weights and measures legislation*” means the Weights and Measures Act 1985 (c. 72) and regulations made (in whole or in part) under that Act.
#### Discount in respect of water content of material
@@ -624,7 +624,7 @@
- (b) reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
- (8) In this section, “water discount record” has the meaning given by section 21(6).
- (8) In this section, “*water discount record*” has the meaning given by section 21(6).
#### Reviews and appeals relating to method for determining weight of material
@@ -704,7 +704,7 @@
- (a) it is separate from the mining or quarrying operations, or
- (b) it forms part of those operations and permanently alters the material’s chemical composition.
- (b) it forms part of those operations and permanently alters the material's chemical composition.
#### Using material in approved site restoration work
@@ -790,7 +790,7 @@
- (d) no other taxable disposals have been made at the site (or at the part in question) since those operations ended, apart from disposals that were relieved from tax under section 28 or this section.
- (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)](https://www.legislation.gov.uk/ukpga/1996/8) (landfill tax).
- (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).
- (3) If all open-cast mining operations and quarrying operations at the site ended before 1 October 1999, disposals of material at the site are not relieved from tax under this section unless the requirement mentioned in subsection (1)(c) was imposed on or before that date.
@@ -822,7 +822,7 @@
- (2) A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made.
- (3) A person’s entry in the register must contain the information specified in Schedule 2.
- (3) A person's entry in the register must contain the information specified in Schedule 2.
- (4) The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax.
@@ -848,13 +848,13 @@
- (4) WRA must issue a notice to the person of its decision on the application.
- (5) If WRA registers the person, the notice must set out the person’s entry in the register.
- (5) If WRA registers the person, the notice must set out the person's entry in the register.
#### Changes and corrections of information
##### 36
- (1) A registered person must give WRA notice of any change of circumstances which causes the person’s entry in the register to become inaccurate.
- (1) A registered person must give WRA notice of any change of circumstances which causes the person's entry in the register to become inaccurate.
- (2) The notice must be given before the end of the period of 30 days beginning with the day on which the change occurs.
@@ -864,23 +864,23 @@
- (5) If WRA is satisfied that information contained in the register is inaccurate, it may correct the register (whether or not the registered person to whom the information relates has given WRA notice of the inaccuracy).
- (6) If WRA corrects a person’s entry in the register, it must issue a notice to the person setting out the corrected entry.
- (6) If WRA corrects a person's entry in the register, it must issue a notice to the person setting out the corrected entry.
#### Cancellation of registration
##### 37
- (1) A registered person who ceases to carry out taxable operations must apply in writing to WRA for the cancellation of the person’s registration.
- (1) A registered person who ceases to carry out taxable operations must apply in writing to WRA for the cancellation of the person's registration.
- (2) The application must be made before the end of the period of 30 days beginning with the day on which the person ceases to carry out taxable operations.
- (3) WRA may cancel a person’s registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation).
- (4) But WRA may not cancel the person’s registration unless satisfied that all of the tax that the person is required to pay has been paid.
- (5) WRA may also cancel a person’s registration if satisfied that the person has not carried out taxable operations and does not intend to do so.
- (6) If WRA cancels a person’s registration, it must issue a notice of the cancellation to the person.
- (3) WRA may cancel a person's registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation).
- (4) But WRA may not cancel the person's registration unless satisfied that all of the tax that the person is required to pay has been paid.
- (5) WRA may also cancel a person's registration if satisfied that the person has not carried out taxable operations and does not intend to do so.
- (6) If WRA cancels a person's registration, it must issue a notice of the cancellation to the person.
#### Reviews and appeals relating to registration
@@ -906,9 +906,9 @@
- (b) either—
- (i) a declaration by the person that the information contained in the return, and in any document that accompanies the return, is correct and complete to the best of the person’s knowledge, or
- (ii) if the person authorises an agent to complete the return on the person’s behalf, a certification by the agent that the person has made a declaration to that effect.
- (i) a declaration by the person that the information contained in the return, and in any document that accompanies the return, is correct and complete to the best of the person's knowledge, or
- (ii) if the person authorises an agent to complete the return on the person's behalf, a certification by the agent that the person has made a declaration to that effect.
- (3) The tax return must be made on or before the filing date for the return.
@@ -944,7 +944,7 @@
- (b) the subsequent accounting periods are each subsequent calendar quarter in which the person carries out taxable operations (but if the person becomes registered before the end of a calendar quarter, the accounting period relating to that quarter ends with the day before the day on which the person becomes registered).
- (8) In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
- (8) In this section, “*calendar quarter*” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
#### Power to vary accounting period or filing date
@@ -994,7 +994,7 @@
- (7) WRA may vary or withdraw the notice by issuing a further notice to the person.
- (8) In this section, a “landfill invoice” means an invoice which—
- (8) In this section, a “*landfill invoice*” means an invoice which—
- (a) is issued in respect of a taxable disposal, and
@@ -1230,7 +1230,7 @@
- (a) the information specified in section 49(5), and
- (b) WRA’s reasons for issuing the notice without first issuing a preliminary notice.
- (b) WRA's reasons for issuing the notice without first issuing a preliminary notice.
- (4) WRA may not issue a charging notice under this section more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
@@ -1298,7 +1298,7 @@
- (f) about circumstances in which WRA may withhold a credit;
- (g) permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person’s position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;
- (g) permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person's position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;
- (h) about duties to keep and preserve records;
@@ -1443,21 +1443,21 @@
- (1) After section 103 of TCMA (power of WRA to inspect business premises) insert—
> (103A)
> (1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person’s business premises and inspect—
> (1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person's business premises and inspect—
> (a) the premises;
> (b) business assets that are on the premises;
> (c) relevant business documents that are on the premises (but see section 110).
> (2) The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal.
> (3) The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned.
> (4) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
> (5) In this section, “relevant business documents” means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax.
> (5) In this section, “*relevant business documents*” means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax.
> (6) The circumstances in which WRA is to be treated as having grounds for believing that the first condition is met include (for example) circumstances where WRA has grounds for believing that the person—
> (a) is, or has been, involved in any capacity with receiving, transporting or supplying any material for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal, or
> (b) is, or has been, involved in any capacity in subjecting any material to any procedure or use, or otherwise in dealing with or making arrangements in respect of any material, for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal.
> (7) An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B.
> (8) In this section—
> (a) references to a disposal of material include the carrying out of a specified landfill site activity in relation to material;
> (b) “material”, “specified landfill site activity” and “taxable disposal” have the same meanings as in LDTA.
> (b) “*material*”, “*specified landfill site activity*” and “*taxable disposal*” have the same meanings as in LDTA.
> (103B)
> (1) This section applies if WRA has grounds for believing—
> (a) that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
@@ -1478,7 +1478,7 @@
> (g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.
> (5) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
> (6) In this section—
> (a) “authorised landfill site”, “material” and “taxable disposal” have the same meanings as in LDTA;
> (a) “*authorised landfill site*”, “*material*” and “*taxable disposal*” have the same meanings as in LDTA;
> (b) references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.
- (2) In section 103 of TCMA, after subsection (7) insert—
@@ -1505,11 +1505,11 @@
- (4) But nothing in this section authorises a disclosure which—
- (a) contravenes the [Data Protection Act 1998 (c. 29)](https://www.legislation.gov.uk/ukpga/1998/29), or
- (b) is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the [Investigatory Powers Act 2016 (c. 25)](https://www.legislation.gov.uk/ukpga/2016/25).
- (5) Until the repeal of Part 1 of the [Regulation of Investigatory Powers Act 2000 (c. 23)](https://www.legislation.gov.uk/ukpga/2000/23) by paragraphs 45 and 54 of Schedule 10 to the [Investigatory Powers Act 2016 (c. 25)](https://www.legislation.gov.uk/ukpga/2016/25) is fully in force, subsection (4)(b) has effect as if it included a reference to that Part.
- (a) contravenes the Data Protection Act 1998 (c. 29), or
- (b) is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c. 25).
- (5) Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23) by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 (c. 25) is fully in force, subsection (4)(b) has effect as if it included a reference to that Part.
- (6) Nothing in this section affects any power of any person to disclose information that exists apart from this section.
@@ -1653,7 +1653,7 @@
- (1) If a person liable to a penalty under this Chapter (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
- (2) A penalty assessed in accordance with subsection (1) is to be paid out of P’s estate.
- (2) A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.
#### Power to make regulations about penalties
@@ -1685,9 +1685,9 @@
> (3) The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—
> (a) has been required to make under section 39 of LDTA during the penalty period, but
> (b) has failed to make on or before the filing dates for those returns.
> (4) If the failure to make tax return B on or before the filing date is the person’s first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
> (5) If the failure to make tax return B on or before the filing date is the person’s second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
> (6) If the failure to make tax return B on or before the filing date is the person’s third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
> (4) If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
> (5) If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
> (6) If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
> (7) A penalty period may be extended more than once under subsection (2)(b).
#### Penalty for failure to pay tax on time
@@ -1716,9 +1716,9 @@
> (3) The amount of the penalty to which a person is liable under this section is determined by reference to—
> (a) amount B, and
> (b) the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
> (4) If the failure is the person’s first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
> (5) If the failure is the person’s second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
> (6) If the failure is the person’s third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
> (4) If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
> (5) If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
> (6) If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
> (7) A penalty period may be extended more than once under subsection (2)(b).
### CHAPTER 6 — SPECIAL CASES
@@ -1759,7 +1759,7 @@
- (7) If WRA refuses an application to designate a group, it must issue a notice of its decision to the body or bodies that made the application.
- (8) In this section, “relevant amount” means—
- (8) In this section, “*relevant amount*” means—
- (a) an amount of tax;
@@ -1789,13 +1789,13 @@
- (a) one body corporate (“A”) controls another body corporate (“B”) if—
- (i) A is empowered by or under an enactment to control B’s activities, or
- (ii) A is B’s holding company;
- (b) an individual or individuals control a body corporate if they would, if they were a company, be the body’s holding company.
- (4) In subsection (3), “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the [Companies Act 2006 (c. 46)](https://www.legislation.gov.uk/ukpga/2006/46).
- (i) A is empowered by or under an enactment to control B's activities, or
- (ii) A is B's holding company;
- (b) an individual or individuals control a body corporate if they would, if they were a company, be the body's holding company.
- (4) In subsection (3), “*holding company*” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c. 46).
#### Variation or cancellation of designation
@@ -1867,7 +1867,7 @@
- (4) A person who ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until the date on which notice of the change in membership is given to WRA under section 36.
- (5) Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36(3) of the [Partnership Act 1890 (c. 39)](https://www.legislation.gov.uk/ukpga/1890/39) (liability of estate on death or bankruptcy).
- (5) Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36(3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy).
#### Duties and liabilities of partnerships and unincorporated bodies
@@ -1875,7 +1875,7 @@
- (1) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
- (2) But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership’s principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
- (2) But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership's principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
- (3) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.
@@ -1897,9 +1897,9 @@
- (b) a person is a member of the partnership or body for only part of an accounting period,
the person’s personal liability for tax chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
- (8) In this section, “relevant amount” means—
the person's personal liability for tax chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
- (8) In this section, “*relevant amount*” means—
- (a) an amount of tax;
@@ -1957,7 +1957,7 @@
- (a) the person is made bankrupt;
- (b) a company voluntary arrangement takes effect in relation to the person under Part 1 of the [Insolvency Act 1986 (c. 45)](https://www.legislation.gov.uk/ukpga/1986/45);
- (b) a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45);
- (c) the person enters administration or goes into liquidation or receivership;
@@ -1975,7 +1975,7 @@
- (b) about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
- (c) which applies whether or not anyone else carries on a person’s landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.
- (c) which applies whether or not anyone else carries on a person's landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.
#### Power to make provision about transfers of businesses as going concerns
@@ -2141,13 +2141,13 @@
- (2) Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act).
- (3) In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in—
- (3) In this section, “*enactment*” means an enactment (whenever enacted or made) which is, or is contained in—
- (a) an Act of Parliament,
- (b) an Act or a Measure of the National Assembly for Wales, or
- (c) subordinate legislation (within the meaning of the [Interpretation Act 1978 (c. 30)](https://www.legislation.gov.uk/ukpga/1978/30)) made under—
- (c) subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—
- (i) an Act of Parliament, or
@@ -2233,61 +2233,61 @@
- (1) In this Act—
- “accounting period” (“*cyfnod cyfrifyddu*”) has the meaning given by section 39(5);
- “authorised landfill site” (“*safle tirlenwi awdurdodedig*”) has the meaning given by section 5(1);
- “enactment relating to the tax” (“*deddfiad sy’n ymwneud â’r dreth*”) means— this Act and regulations made under it; TCMA and regulations made under it, as they apply in relation to the tax;
- “environmental permit” (“*trwydded amgylcheddol*”) has the meaning given by section 5(2);
- “filing date” (“*dyddiad ffeilio*”), in relation to a tax return, has the meaning given by section 39(4);
- “land” (“*tir*”) includes land covered by water where the land is above the low water mark of ordinary spring tides;
- “landfill business” (“*busnes tirlenwi*”) means a business, or a part of a business, in the course of which a person carries out taxable operations;
- “landfill disposal” (“*gwarediad tirlenwi*”) means a disposal of material— by way of landfill, and as waste;
- “landfill disposal area” (“*man gwarediadau tirlenwi*”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;
- “landfill site” (“*safle tirlenwi*”) means— an authorised landfill site, or any other land where landfill disposals are made;
- “landfill site activity” (“*gweithgarwch safle tirlenwi*”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;
- “LTTA” (“*DTTT*”) means the [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1);
- “material” (“*deunydd*”) means material of all kinds, including objects, substances and products of all kinds;
- “non-disposal area” (“*man nad yw at ddibenion gwaredu*”) means an area designated under section 55;
- “notice” (“*hysbysiad*”) means notice in writing;
- “operator” (“*gweithredwr*”), in relation to an authorised landfill site, has the meaning given by section 7(4);
- “partnership” (“*partneriaeth*”) means— a partnership within the [Partnership Act 1890 (c. 39)](https://www.legislation.gov.uk/ukpga/1890/39), a limited partnership registered under the [Limited Partnerships Act 1907 (c. 24)](https://www.legislation.gov.uk/ukpga/1907/24), or a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
- “qualifying material” (“*deunydd cymwys*”) has the meaning given by section 15;
- “qualifying mixture of materials” (“*cymysgedd cymwys o ddeunyddiau*”) has the meaning given by section 16;
- “the register” (“*y gofrestr*”) means the register kept under section 34;
- “registered” (“*cofrestredig*”) means registered under section 35 and “registration” (“*cofrestru*”) means registration under that section;
- “restoration work” (“*gwaith adfer*”) has the meaning given by section 8(4);
- “tax” (“*treth*”) means landfill disposals tax;
- “tax return” (“*ffurflen dreth*”) means a tax return that a person is required to make under section 39;
- “TCMA” (“*DCRhT*”) means the [Tax Collection and Management (Wales) Act 2016 (anaw 6)](https://www.legislation.gov.uk/anaw/2016/6);
- “the tribunal” (“*y tribiwnlys*”) means— the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
- “unincorporated body” (“*corff anghorfforedig*”) does not include a partnership;
- “WRA” (“*ACC*”) means the Welsh Revenue Authority.
- “*accounting period*” (“**cyfnod cyfrifyddu**”) has the meaning given by section 39(5);
- “*authorised landfill site*” (“**safle tirlenwi awdurdodedig**”) has the meaning given by section 5(1);
- “*enactment relating to the tax*” (“**deddfiad sy'n ymwneud â'r dreth**”) means—this Act and regulations made under it;TCMA and regulations made under it, as they apply in relation to the tax;
- “*environmental permit*” (“**trwydded amgylcheddol**”) has the meaning given by section 5(2);
- “*filing date*” (“**dyddiad ffeilio**”), in relation to a tax return, has the meaning given by section 39(4);
- “*land*” (“**tir**”) includes land covered by water where the land is above the low water mark of ordinary spring tides;
- “*landfill business*” (“**busnes tirlenwi**”) means a business, or a part of a business, in the course of which a person carries out taxable operations;
- “*landfill disposal*” (“**gwarediad tirlenwi**”) means a disposal of material—by way of landfill, andas waste;
- “*landfill disposal area*” (“**man gwarediadau tirlenwi**”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;
- “*landfill site*” (“**safle tirlenwi**”) means—an authorised landfill site, orany other land where landfill disposals are made;
- “*landfill site activity*” (“**gweithgarwch safle tirlenwi**”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;
- “*LTTA*” (“**DTTT**”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);
- “*material*” (“**deunydd**”) means material of all kinds, including objects, substances and products of all kinds;
- “*non-disposal area*” (“**man nad yw at ddibenion gwaredu**”) means an area designated under section 55;
- “*notice*” (“**hysbysiad**”) means notice in writing;
- “*operator*” (“**gweithredwr**”), in relation to an authorised landfill site, has the meaning given by section 7(4);
- “*partnership*” (“**partneriaeth**”) means—a partnership within the Partnership Act 1890 (c. 39),a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), ora partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
- “*qualifying material*” (“**deunydd cymwys**”) has the meaning given by section 15;
- “*qualifying mixture of materials*” (“**cymysgedd cymwys o ddeunyddiau**”) has the meaning given by section 16;
- “*the register*” (“**y gofrestr**”) means the register kept under section 34;
- “*registered*” (“**cofrestredig**”) means registered under section 35 and “*registration*” (“**cofrestru**”) means registration under that section;
- “*restoration work*” (“**gwaith adfer**”) has the meaning given by section 8(4);
- “*tax*” (“**treth**”) means landfill disposals tax;
- “*tax return*” (“**ffurflen dreth**”) means a tax return that a person is required to make under section 39;
- “*TCMA*” (“**DCRhT**”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);
- “*the tribunal*” (“**y tribiwnlys**”) means—the First-tier Tribunal, orwhere determined by or under Tribunal Procedure Rules, the Upper Tribunal;
- “*unincorporated body*” (“**corff anghorfforedig**”) does not include a partnership;
- “*WRA*” (“**ACC**”) means the Welsh Revenue Authority.
- (2) In this Act—
@@ -2335,17 +2335,6 @@
- (b) in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.
| ***Group*** | ***Materials*** | ***Conditions*** |
| --- | --- | --- |
| 1 | Rocks and soil | Naturally occurring |
| 2 | Ceramic or concrete material | |
| 3 | Minerals | Processed or prepared |
| 4 | Furnace slags | |
| 5 | Ash | |
| 6 | Low activity inorganic compounds | |
| 7 | Calcium sulphate | The environmental permit relating to the site at which the material is disposed of authorises landfill disposals of non-hazardous waste only. The material is disposed of in a cell that does not contain any biodegradable waste. |
| 8 | Calcium hydroxide and brine | Disposed of in a brine cavity |
#### Interpretation
##### 2
@@ -2408,7 +2397,7 @@
- (a) moulding sands, including used foundry sand;
- (b) clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);
- (b) clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite);
- (c) mineral absorbents;
@@ -2486,7 +2475,7 @@
##### 13
In the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive [2008/98/EC](https://www.legislation.gov.uk/european/directive/2008/0098) of the European Parliament and of the Council of 18 November 2008 on waste.
In the third column of the Table, “*non-hazardous waste*” means waste that is not hazardous waste within the meaning of Directive [2008/98/EC](https://www.legislation.gov.uk/european/directive/2008/0098) of the European Parliament and of the Council of 18 November 2008 on waste.
## SCHEDULE 2
@@ -2494,15 +2483,15 @@
##### 1
A person’s entry in the register must contain the following information—
- (a) the person’s name;
A person's entry in the register must contain the following information—
- (a) the person's name;
- (b) any trading name used by the person;
- (c) a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;
- (d) the person’s business address;
- (d) the person's business address;
- (e) the address or description of each authorised landfill site of which the person is the operator;
@@ -2512,7 +2501,7 @@
##### 2
If a registered person is the representative member of a group of bodies corporate designated under section 77, the person’s entry in the register must include—
If a registered person is the representative member of a group of bodies corporate designated under section 77, the person's entry in the register must include—
- (a) a statement of that fact;
@@ -2598,9 +2587,9 @@
In section 104 (carrying out inspections under section 103: further provision)—
- (a) in the heading, after “103” insert “, 103A or 103B”;
- (b) in subsection (1), after “103,” insert “103A or 103B,”;
- (a) in the heading, after “103” insert “ , 103A or 103B ”;
- (b) in subsection (1), after “103,” insert “ 103A or 103B, ”;
- (c) in subsection (2), omit “business”.
@@ -2608,9 +2597,9 @@
In section 105 (carrying out inspections under section 103: use of equipment and materials)—
- (a) in the heading, after “103” insert “, 103A or 103B”;
- (b) in subsection (1), for “103 onto the business” substitute “103, 103A or 103B onto the”;
- (a) in the heading, after “103” insert “ , 103A or 103B ”;
- (b) in subsection (1), for “103 onto the business” substitute “ 103, 103A or 103B onto the ”;
- (c) after subsection (6) insert—
@@ -2618,17 +2607,17 @@
##### 6
In section 107 (producing authorisation to carry out inspections), after “103” insert “, 103A, 103B”.
In section 107 (producing authorisation to carry out inspections), after “103” insert “ , 103A, 103B ”.
##### 7
In section 108 (approval of tribunal for inspection)—
- (a) in subsection (1)(a), after “103“ insert “, 103A, 103B”;
- (b) in subsection (1)(b), after “103” insert “, 103A or 103B”;
- (c) in subsection (2), after “103” insert “, 103A or 103B”;
- (a) in subsection (1)(a), after “103“ insert “ , 103A, 103B ”;
- (b) in subsection (1)(b), after “103” insert “ , 103A or 103B ”;
- (c) in subsection (2), after “103” insert “ , 103A or 103B ”;
- (d) in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—
@@ -2639,8 +2628,8 @@
- (e) after subsection (4) insert—
> (4A) The applicable requirement is—
> (a) in the case of an inspection of a person’s business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person’s tax position;
> (b) in the case of an inspection of a person’s business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
> (a) in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;
> (b) in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
> (c) in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.
##### 8
@@ -2651,7 +2640,7 @@
- (b) after that subsection insert—
> (2) For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.
> (2) For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “*land*” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.
##### 9
@@ -2665,7 +2654,7 @@
##### 10
In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “118A,”.
In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”.
##### 11
@@ -2677,51 +2666,51 @@
;
- (b) in subsection (3), for “section 122A” substitute “sections 122ZA and 122A”.
- (b) in subsection (3), for “section 122A” substitute “ sections 122ZA and 122A ”.
##### 12
In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “or 122ZA”.
In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “ or 122ZA ”.
##### 13
In section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “sections 122 to 122A”.
In section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “ sections 122 to 122A ”.
##### 14
In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—
- (a) in subsection (5), after “section 122” insert “, 122ZA”;
- (b) in subsection (6), after “section 122” insert “, 122ZA”.
- (a) in subsection (5), after “section 122” insert “ , 122ZA ”;
- (b) in subsection (6), after “section 122” insert “ , 122ZA ”.
##### 15
In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “relating to devolved tax”.
In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.
##### 16
In section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—
> (2A) In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.
> (2A) In subsection (2), “*operator*”, “*authorised landfill site*”, “*registration*” and “*non-disposal area*” have the same meanings as in LDTA.
##### 17
In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—
- (a) in subsection (2), for “section 154” substitute “the normal penalty payment date”;
- (b) in subsection (4), in paragraph (a), for “section 154” substitute “the normal penalty payment date”;
- (a) in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;
- (b) in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;
- (c) after subsection (6) insert—
> (7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
> (7) In this section, the “*normal penalty payment date*” means the date by which a penalty must be paid under—
> (a) section 154, or
> (b) section 70 of LDTA.
##### 18
In section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “(including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5))”.
In section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “ (including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5)) ”.
##### 19
@@ -2729,11 +2718,11 @@
- (a) in subsection (2), insert at the appropriate places—
> - “landfill disposals tax” (“*treth gwarediadau tirlenwi*”) has the same meaning as in LDTA;
> “*landfill disposals tax*” (“**treth gwarediadau tirlenwi**”) has the same meaning as in LDTA;
;
> - “LDTA” (“*DTGT*”) means the [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3);
> “*LDTA*” (“**DTGT**”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);
;
@@ -2750,10 +2739,6 @@
In section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places—
| Landfill disposals tax (“*treth gwarediadau tirlenwi*”) | section 192(2) |
| --- | --- |
| LDTA (“*DTGT*”) | section 192(2) |
#### Overview of Act
#### The tax
2017-09-07
Landfill Disposals Tax (Wales) Act 2017
original version
Text at this date