Landfill Disposals Tax (Wales) Act 2017 section 10

Multiple disposals of material at same site

Section 10 provides an exemption from landfill disposals tax where material that has already been taxed is disposed of again at the same authorised landfill site.

• Material that has already been included in a taxable disposal is exempt from further tax if it is disposed of again at the same site.
• The original disposal must have been made at an authorised landfill site.
• Tax must have been chargeable on the original disposal.
• The exemption only applies where the subsequent disposal takes place at the same authorised landfill site as the original taxable disposal.