Landfill Disposals Tax (Wales) Act 2017 section 13

Persons chargeable to tax

Section 13 identifies who is liable to pay landfill disposals tax when a taxable disposal takes place at an authorised landfill site.

• The person liable for landfill disposals tax on a taxable disposal at an authorised landfill site is the site operator at the time the disposal is made.
• The operator is liable regardless of whether they personally carried out the disposal.
• The operator is also liable even if they merely permitted someone else to make the disposal.
• Liability attaches to whoever holds the operator role at the specific point in time when the disposal occurs.