Landfill Disposals Tax (Wales) Act 2017 section 30

Site restoration work: procedure on application for approval

Section 30 sets out the procedure and timescales that the Welsh Revenue Authority (WRA) must follow when a landfill site operator applies for approval to carry out restoration work.

• WRA has 30 days from receiving the application to either issue a decision or request further information from the operator.
• If WRA requests further information, it must allow the operator at least 30 days to provide it, and must then decide within 30 days of receiving the information (or the deadline for providing it, whichever is earlier).
• WRA and the operator may agree to extend any of the specified time periods.
• If WRA fails to issue a decision within the applicable time period (including any agreed extensions), the restoration work described in the application is automatically treated as approved.