Landfill Disposals Tax (Wales) Act 2017 section 1

Overview of Act

Section 1 provides a high-level overview of the structure and content of the Landfill Disposals Tax (Wales) Act 2017, summarising what each part of the Act covers.

• The Act establishes a landfill disposals tax charged on taxable disposals of waste in Wales, defining what counts as a taxable disposal and what is exempt.
• Separate charging rules apply depending on whether waste is disposed of at an authorised landfill site (Part 3) or at an unauthorised location (Part 4), with different provisions for calculating tax, identifying who is liable, and handling payment.
• Supplementary provisions cover tax credits, non-disposal areas within landfill sites, inspections, information sharing, penalties, and how the Act applies to corporate groups, partnerships, and unincorporated associations.
• The Act also establishes a Landfill Disposals Tax Communities Scheme and includes general interpretive provisions that apply throughout.