Landfill Disposals Tax (Wales) Act 2017 section 16

Qualifying mixtures of materials

Section 16 sets out the conditions that a mixture of materials must meet in order to be treated as a "qualifying mixture" and thereby attract the lower rate of landfill disposals tax rather than the standard rate.

• A qualifying mixture must consist mainly of qualifying (lower-rated) materials, with only a small, incidental amount of non-qualifying materials — assessed by reference to both weight and volume, and the potential of the non-qualifying materials to cause harm.
• There must be documentary evidence (such as a waste transfer note description required under the Environmental Protection Act 1990, or other supporting evidence) demonstrating that the mixture meets the composition requirement.
• The non-qualifying materials must not have been deliberately mixed in for the purposes of disposal, the mixture must not be hazardous waste, it must not contain any materials specifically prohibited by regulations, and no arrangements may have been made whose main purpose is to avoid tax liability.
• Where a mixture consists entirely of fines (small particles produced by mechanical treatment of waste), additional requirements prescribed by regulations under section 17 must also be satisfied.