Landfill Disposals Tax (Wales) Act 2017 section 3

Taxable disposals

Section 3 defines the four conditions that must all be met for a disposal of material to be a taxable disposal under the Landfill Disposals Tax.

• A taxable disposal arises only when all four conditions are satisfied simultaneously.
• The material must be disposed of by way of landfill, either at an authorised landfill site or at a site where an environmental permit would be required.
• The material must be disposed of as waste, and the disposal must take place in Wales.
• Certain specified landfill site activities are automatically treated as taxable disposals, even if the four conditions are not all met.