Landfill Disposals Tax (Wales) Act 2017 section 21

Discount in respect of water content of material

Section 21 sets out the rules allowing landfill site operators to apply for a discount on the taxable weight of disposed material to account for water content that is unavoidably present.

• Operators of authorised landfill sites may apply in writing to the Welsh Revenue Authority (WRA) for approval to deduct the weight of water from the taxable weight of disposed material.
• The discount is only available where water had to be added for transport, mineral extraction, or an industrial process, where water arose as a necessary consequence of an industrial process, or where the material is a residue from effluent or sewage treatment at a water treatment works.
• WRA has broad flexibility in granting approvals — they can cover all or only certain disposals, set different discount levels for different types of disposal, impose conditions, run for fixed or unlimited periods, and be varied or revoked at any time.
• Operators must keep water discount records for each disposal where a discount is applied, in a form and with the information specified by WRA, and these records are treated as statutory tax records under the Tax Collection and Management (Wales) Act.

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