Point in time view as at 09/09/2022.
There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017,
PART 2
.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.
(2)The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.
(3)References in this Act to tax (or to the tax) are references to landfill disposals tax.
Commencement Information
I1S. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)A taxable disposal is made when all of the following conditions are met.
(2)Condition 1 is that there is a disposal of material by way of landfill (see section 4).
(3)Condition 2 is that either—
(a)the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5(1)), or
(b)the disposal requires an environmental permit (see section 5(2)) but the land where it is made is not, and does not form part of, an authorised landfill site.
(4)Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7).
(5)Condition 4 is that the disposal is made in Wales.
(6)See also section 8 for specified landfill site activities that are to be treated as taxable disposals (whether or not the above conditions are met).
Commencement Information
I2S. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)There is a disposal of material by way of landfill if material is—
(a)deposited on the surface of land or on a structure set into the surface, or
(b)deposited under the surface of land (for example, in a cavity such as a cavern or mine).
(2)Subsection (1) applies whether or not the material is placed in a container before it is deposited.
(3)Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).
Commencement Information
I3S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3
(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).
Commencement Information
I4S. 5 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)A disposal of material is a disposal of it as waste if the person responsible for the disposal intends to discard the material.
(2)An intention to discard material may be inferred from the circumstances of its disposal, and in particular from the fact (where it is the case) that the material is deposited in a landfill disposal area.
(3)The following are not to be treated as inconsistent with an intention to discard material—
(a)making a temporary use of the material, or a use of the material which is incidental to its disposal by way of landfill;
(b)deriving a benefit from the material or from anything emitted by it (for example, using gas produced by its decomposition in electricity generation).
(4)Regulations may modify the meaning of a disposal of material as waste (including by amending this section or any other enactment relating to the tax).
Commencement Information
I5S. 6 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)This section identifies the person responsible for a disposal of material for the purposes of section 6.
(2)In the case of a disposal made at an authorised landfill site, the person responsible for the disposal is the person who is the operator of the site at the time of the disposal.
(3)But if the disposal is made without the permission of the operator, the person responsible for the disposal is the person who makes the disposal.
(4)The operator of an authorised landfill site is the holder of the environmental permit authorising disposals of material by way of landfill at the site.
(5)In the case of a disposal made at a place that is not, and does not form part of, an authorised landfill site, the person responsible for the disposal is the person who makes the disposal.
Commencement Information
I6S. 7 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)The carrying out of a specified landfill site activity in Wales is to be treated as a taxable disposal of the material in relation to which the activity is carried out (whether or not the conditions in section 3 are met).
(2)The taxable disposal is to be treated as being made when the specified landfill site activity is first carried out in relation to the material.
(3)The following are specified landfill site activities when carried out at an authorised landfill site—
(a)using material to create or maintain a temporary road giving access to a landfill disposal area;
(b)using material to create or maintain a temporary hard standing;
(c)using material to create or maintain a cell bund;
(d)using material (other than naturally occurring material extracted from the site) to create or maintain a temporary screening bund;
(e)using material to cover a landfill disposal area during a temporary cessation in landfill disposals;
(f)placing material in a landfill disposal area to provide a base for, or prevent damage to, anything used to line, cap or drain that area;
(g)keeping material in a non-disposal area beyond the end of the maximum period specified in the notice designating the area under section 55, unless the material is dealt with in accordance with an agreement under section 56(4)(a);
(h)storing ashes (for example, fly ash and bottom ash);
(i)using material in restoration work.
(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 [F1where a landfill disposal area is capped, work carried out to restore that 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—
(a)provide that a landfill site activity is to be a specified landfill site activity,
(b)modify the description of a specified landfill site activity, or
(c)provide that an activity is to cease to be a specified landfill site activity.
(6)The regulations may amend this section or any other enactment relating to the tax.
Textual Amendments
F1Words in s. 8(4) substituted (19.7.2019) by The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/1143), regs. 1(2), 2
Commencement Information
I7S. 8(1)-(3) (5)(6) in force at 1.4.2018 by S.I. 2018/35, art. 3
I8S. 8(4) in force at 25.1.2018 by S.I. 2018/35, art. 2(a)
(1)This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
(2)A disposal of material that is exempt from tax is not a taxable disposal.
(3)In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.
Commencement Information
I9S. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3
A disposal of material is exempt from tax to the extent that—
(a)it is a disposal of material which has already been included in a taxable disposal—
(i)which was made at an authorised landfill site, and
(ii)in respect of which tax was chargeable, and
(b)it is made at the same authorised landfill site as that taxable disposal.
Commencement Information
I10S. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)A disposal of material is exempt from tax if—
(a)it is a disposal of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained), and
(b)it is made at an authorised landfill site which meets the condition in subsection (2).
(2)The condition is that no landfill disposals were made at the site during the relevant period other than disposals of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained).
(3)The relevant period is the period which—
(a)begins with the day on which this section comes into force, or on which the site becomes an authorised landfill site, whichever is later, and
(b)ends immediately before the disposal mentioned in subsection (1).
Commencement Information
I11S. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3
(1)Regulations may—
(a)create an additional exemption from tax,
(b)modify an existing exemption, or
(c)remove an exemption.
(2)The regulations may provide for an exemption to apply subject to conditions (for example, a condition requiring WRA to be notified before a disposal is made).
(3)The regulations may amend any enactment relating to the tax.
Commencement Information
I12S. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed) - Saesneg: Mae'r wreiddiol Saesneg fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed)-Cymraeg:Y fersiwn Gymraeg wreiddiol o’r ddeddfwriaeth fel yr oedd yn sefyll pan gafodd ei deddfu neu ei gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search. A point in time version is only available in English.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys