Landfill Disposals Tax (Wales) Act 2017 section 15

Qualifying material

Section 15 defines what counts as "qualifying material" for the purposes of Landfill Disposals Tax, which determines whether a disposal can be taxed at the lower rate rather than the standard rate.

• Material must be listed in the table in Schedule 1 to the Act to be considered qualifying material.
• Any conditions specified alongside the material in Schedule 1 must also be satisfied.
• There must be documentary evidence — either a written description (where one is legally required under waste transfer regulations) or other suitable evidence — proving that the first two requirements are met.
• The Welsh Ministers have the power to amend the list of qualifying materials in Schedule 1 by regulations.