Commentary on Sections
Part 3 - Taxable Disposals Made at Authorised Landfill Sites
Chapter 2 – Tax Chargeable on Taxable Disposals
Taxable weight of material
Section 21 – Discount in respect of water content of material
47.Section 21(1) and (2) provide that a landfill site operator may apply in writing to WRA for approval to apply a discount in respect of water present in material when calculating the taxable weight of the material. Section 21(4) sets out the conditions that must be met in order for WRA to give approval for a water discount.
48.This section makes further provision about the powers of WRA in relation to an approval to discount water. For example, approval may be subject to conditions or may be given for a fixed period.
49.The provisions also require a landfill site operator to keep a water discount record in relation to each taxable disposal to which a discount is applied. The record is to be treated as being a record required to be kept and preserved in accordance with section 38 of TCMA, which sets out the relevant time period for retaining records.
50.There is a penalty for applying water discount incorrectly. This is set out in section 62 of the Act.
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