Landfill Disposals Tax (Wales) Act 2017 section 22

Calculation of taxable weight of material by WRA

Section 22 explains how the Welsh Revenue Authority (WRA) calculates the taxable weight of material in a landfill disposal when it undertakes that calculation itself.

• WRA determines the weight of the disposed material in tonnes using any method it considers appropriate.
• If a water content discount has been approved under section 21, WRA applies that discount to the weight it has determined, subject to any conditions attached to the approval.
• Where WRA identifies that the taxpayer has failed to comply with requirements or has breached conditions (as described in section 23), it may adjust its calculation accordingly using the steps set out in that section.
• The resulting figure after these steps is the taxable weight of the material, which forms the basis for calculating the tax due on the disposal.