Landfill Disposals Tax (Wales) Act 2017 section 24

Reviews and appeals relating to method for determining weight of material

Section 24 ensures that a decision by the Welsh Revenue Authority about the method used to determine the weight of material at a landfill site can be challenged through the formal review and appeal process.

• This section amends the Tax Collection and Management (Wales) Act 2016 to add a new type of appealable decision.
• The new appealable decision relates to how the weight of material disposed of at an authorised landfill site is determined for landfill disposals tax purposes.
• Landfill site operators who disagree with a WRA decision on the weighing method can request a formal review or appeal to the tax tribunal.
• This right of appeal sits alongside other existing appealable decisions already listed in the tax collection legislation.