Landfill Disposals Tax (Wales) Act 2017 Schedule 4 para 12

Further penalties for continuing failure to pay devolved tax

Schedule 4 paragraph 12 extends the provision for further penalties for ongoing non-payment of devolved tax so that it also applies where a person fails to pay landfill disposals tax.

• The Tax Collection and Management (Wales) Act 2016 already includes a regime of escalating penalties for continuing failure to pay devolved tax.
• This paragraph amends section 122A of that Act, which deals with further penalties imposed when a taxpayer continues to fail to pay after an initial penalty has been charged.
• The amendment ensures that the further penalties regime applies not only to failures penalised under section 122 but also to failures penalised under the new section 122ZA, which relates specifically to landfill disposals tax.
• The practical effect is that a person who persistently fails to pay landfill disposals tax may face additional, escalating penalties on top of the initial penalty.