Landfill Disposals Tax (Wales) Act 2017 section 23

Calculation of taxable weight of material by WRA: cases of non-compliance

Section 23 sets out the powers available to the Welsh Revenue Authority (WRA) to disallow or reduce the water discount when calculating the taxable weight of landfill material, where the landfill site operator has failed to comply with various obligations.

• If an operator fails to file a tax return for a disposal, WRA may completely disallow the water discount when calculating the taxable weight
• If an operator fails to weigh the material properly or breaches a condition of their water discount approval, WRA may either disallow the discount entirely or reduce it by whatever amount it considers appropriate
• If no water discount record exists for a disposal, WRA may disallow the water discount altogether
• If the water discount record does not meet prescribed requirements, WRA may either disallow the discount entirely or reduce it as it sees fit

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