Landfill Disposals Tax (Wales) Act 2017 section 18

Taxable weight of material in taxable disposal

Section 18 establishes who is responsible for calculating the taxable weight of material in a landfill disposal, and how competing calculations by the site operator and the Welsh Revenue Authority (WRA) are resolved.

• The landfill site operator must calculate the taxable weight of material in each taxable disposal, but WRA may also calculate it if it considers it appropriate.
• The operator follows the rules in section 19 when calculating taxable weight; WRA follows the rules in section 22.
• Where the operator has not filed a tax return, WRA may step in and calculate the taxable weight itself, issuing a notice to the operator — that WRA figure then stands unless the operator subsequently files or amends a return using their own calculation.
• After a tax return has been filed, WRA can still override the operator's figure by issuing a notice with its own calculation, but the operator may in turn displace that by amending the return with a fresh calculation — creating an ongoing back-and-forth mechanism.