Landfill Disposals Tax (Wales) Act 2017 section 14

Calculation of tax chargeable on taxable disposal

Section 14 sets out how to calculate the amount of landfill disposals tax chargeable on a taxable disposal of material at an authorised landfill site in Wales.

• Tax is generally calculated by multiplying the taxable weight of the material (in tonnes) by the standard rate prescribed in regulations.
• A lower rate applies instead if the material consists entirely of qualifying materials or is a qualifying mixture of materials.
• Both the standard rate and the lower rate are set per tonne by regulations, which may prescribe different rates for different types of material.
• Separate rules (in section 18 of the Act) determine how the taxable weight of the material in a disposal is calculated.