Landfill Disposals Tax (Wales) Act 2017 section Schedule 3 para 1

A landfill invoice must contain the following information

Schedule 3 paragraph 1 specifies the mandatory information that must be included on every landfill invoice issued by a landfill site operator.

  • Each landfill invoice must include identification details such as a unique invoice number, the issue date, and the names, addresses, and WRA registration number of the parties involved.
  • The invoice must describe the material disposed of, including its taxable weight, the applicable tax rate, and the date the disposal took place.
  • Any water discount applied under section 19(3) and any tax relief claimed in relation to the disposal must be separately shown on the invoice.
  • The invoice must state both the amount of landfill disposals tax chargeable and the total consideration payable.

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