Landfill Disposals Tax (Wales) Act 2017 section 20

Determination of weight of material by operator

Section 20 sets out how the operator of an authorised landfill site must determine the weight of material in a taxable disposal, and how they can apply for approval to use an alternative weighing method.

• Operators must weigh material using a compliant weighbridge before making a taxable disposal.
• Operators may apply to the Welsh Revenue Authority (WRA) for approval to use an alternative method of determining weight.
• WRA approval may be conditional, limited to certain disposals, granted for a fixed or unlimited period, and may be varied or revoked at any time.
• Where an alternative method is approved, the operator must use that method instead of the weighbridge and comply with any conditions attached to the approval.