Landfill Disposals Tax (Wales) Act 2017 section 19

Calculation of taxable weight of material by operator

Section 19 sets out the steps a landfill site operator must follow to calculate the taxable weight of material in a taxable disposal, which is the weight on which landfill disposals tax is charged.

• The operator of an authorised landfill site is responsible for calculating the taxable weight of each taxable disposal.
• The operator must first determine the weight of the disposed material in tonnes, using the methods prescribed elsewhere in the Act.
• If the operator has been granted approval to apply a water-content discount, they may reduce the determined weight by that discount (or a lesser amount), provided they comply with any conditions attached to the approval.
• The resulting figure — after any permitted discount — is the taxable weight on which landfill disposals tax is calculated.