Landfill Disposals Tax (Wales) Act 2017 section 32

Refilling open-cast mines and quarries

Section 32 provides a tax relief for disposals of material used to refill former open-cast mines and quarries, subject to specific conditions about the type of material, the site's history, and planning requirements.

• A taxable disposal is relieved from landfill disposals tax if it involves qualifying material (or a qualifying mixture that is not entirely fines) and is made at an authorised landfill site previously used for open-cast mining or quarrying.
• The disposal must be carried out in compliance with a planning permission condition that requires the site to be wholly or partially refilled after mining or quarrying operations have ended.
• No other taxable disposals may have been made at the site since operations ended, except those already relieved under section 28 (mining and quarrying material relief), this section, or disposals that would qualify for relief under this section if made now.
• Special transitional rules apply: if operations ended before the Act came into force, the condition about prior disposals extends to disposals taxable under the old UK landfill tax regime; and if all operations ended before 1 October 1999, relief is only available if the planning refill condition was imposed on or before that date.

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