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Landfill Disposals Tax (Wales) Act 2017

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Changes over time for: Section 14

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There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, Section 14. Help about Changes to Legislation

14Calculation of tax chargeable on taxable disposalE+W
This section has no associated Explanatory Notes

(1)This section applies to a taxable disposal of material made at an authorised landfill site.

(2)The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the standard rate.

(3)The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.

(4)Subsection (2) does not apply to the disposal if the material disposed of—

(a)consists entirely of one or more qualifying materials (see section 15), or

(b)is a qualifying mixture of materials (see section 16).

(5)The amount of tax chargeable on a disposal of that description is instead to be calculated by multiplying the taxable weight of the material in tonnes by the lower rate.

(6)The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations.

(7)Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material.

(8)See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated.

Commencement Information

I1S. 14(1)(2)(4)(5)(7)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3

I2S. 14(3)(6) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(a)

I3S. 14(3)(6) in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3

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