Landfill Disposals Tax (Wales) Act 2017 section 29

Using material in approved site restoration work

Section 29 provides a tax relief for disposals of qualifying material or top-soil used in landfill site restoration work that has been approved by the Welsh Revenue Authority (WRA).

• A taxable disposal is relieved from landfill disposals tax if it consists entirely of qualifying material or entirely of top-soil and forms part of WRA-approved restoration work.
• The landfill site operator must apply in writing to WRA for approval before the restoration work begins, and WRA must be satisfied that the work is required by a condition of an environmental permit or planning permission for the site.
• WRA's approval may cover all or only part of the work described in the application, and may relate to work carried out before or after the approval is given.
• Approval may be unconditional or subject to conditions, such as a requirement to provide WRA with progress reports on the restoration work.