Landfill Disposals Tax (Wales) Act 2017 section 31

Site restoration work: variation of approval

Section 31 deals with how an existing WRA approval for site restoration work at an authorised landfill site can be changed after it has been granted.

• The landfill site operator can apply in writing to WRA to vary an existing restoration work approval, following the same procedure as the original application.
• WRA can also vary an approval on its own initiative if needed to ensure the approval only covers restoration work required by the site's environmental permit or planning permission.
• If WRA varies the approval on its own initiative, it must issue a written notice to the site operator setting out the details of the variation.
• Any variation does not retrospectively affect the tax relief that applied to restoration work already carried out under the original approval before the variation was made.