Landfill Disposals Tax (Wales) Act 2017 section 2

The tax

Section 2 establishes landfill disposals tax as a Welsh tax and identifies who is responsible for administering it.

  • A tax called landfill disposals tax is charged on taxable disposals made in Wales.
  • The tax is charged in accordance with the provisions of the Landfill Disposals Tax (Wales) Act 2017.
  • The Welsh Revenue Authority (WRA) is the body responsible for collecting and managing the tax.
  • Throughout the Act, any reference to "tax" or "the tax" means landfill disposals tax.

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