Landfill Disposals Tax (Wales) Act 2017 section 34

Register of persons who carry out taxable operations

Section 34 requires the Welsh Revenue Authority (WRA) to maintain a register of operators who carry out taxable landfill disposals, and sets out what the register must contain and how it may be used.

• WRA must keep a register of all persons who carry out taxable operations, meaning operators of authorised landfill sites where taxable disposals take place.
• Each person's entry in the register must include the specific information set out in Schedule 2 of the Act.
• WRA has discretion to include any additional information in the register that it considers appropriate for the purposes of collecting and managing landfill disposals tax.
• WRA may publish information contained in the register, making it available to the public or other parties as it sees fit.