Landfill Disposals Tax (Wales) Act 2017 section 17

Qualifying mixture of materials: fines

Section 17 provides regulation-making powers to set additional requirements that mixtures consisting entirely of fines must meet before they can qualify for the lower rate of Landfill Disposals Tax.

• Regulations may impose extra conditions — beyond the six standard requirements in section 16 — that a mixture made up entirely of fines must satisfy to be treated as a qualifying mixture of materials.
• These regulations can cover the origin of the fines, evidence about their nature, steps that must be taken by the landfill site operator or others, and the results of prescribed testing.
• Where testing is required, further regulations can specify when and how tests are carried out, require record-keeping and reporting to the Welsh Revenue Authority (WRA), and allow WRA to direct additional testing or carry out its own tests on fines brought to the site.
• The regulations may also provide for penalties, reviews, and appeals in connection with the testing regime, and may refer to details published by WRA in notices rather than setting out every specification in the regulations themselves.

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