Landfill Disposals Tax (Wales) Act 2017 section 11

Pet cemeteries

Section 11 provides a tax exemption for disposals of dead pets at dedicated pet cemetery landfill sites.

• Disposals consisting entirely of dead pet remains (including containers or wrappings) are exempt from landfill disposals tax.
• The exemption only applies at authorised landfill sites used exclusively for pet remains.
• The site must not have received any other type of landfill disposal since the section came into force or since the site became authorised, whichever is later.
• If any non-pet waste has been disposed of at the site during the relevant period, the exemption is lost for that site.