Landfill Disposals Tax (Wales) Act 2017 section 26

Reliefs: general

Section 26 introduces the general framework for relief from landfill disposals tax, establishing the basic conditions under which certain disposals may be exempt from the tax.

• Certain taxable disposals at authorised landfill sites may qualify for relief from landfill disposals tax.
• Relief applies only to disposals made at authorised landfill sites, not to any other locations.
• Where a taxable disposal qualifies for relief, no tax is chargeable on that disposal.
• To benefit from relief, a formal claim must be made through a tax return.