Landfill Disposals Tax (Wales) Act 2017 Schedule 3 paragraph 2

Landfill invoices covering more than one taxable disposal

Schedule 3 paragraph 2 sets out the additional requirements for landfill invoices that cover multiple taxable disposals on a single invoice.

• A single landfill invoice may cover more than one taxable disposal.
• Where this is the case, certain key details must be shown separately for each individual disposal.
• The information that must be itemised per disposal includes details such as the description and weight of the material, the tax rate applied, and the amount of tax charged.
• This ensures that each taxable disposal on a combined invoice can be individually identified and verified for tax purposes.