Landfill Disposals Tax (Wales) Act 2017 section 35

Duty to be registered

Section 35 sets out the requirement for anyone carrying out taxable landfill disposals in Wales to be registered with the Welsh Revenue Authority (WRA), and the process for applying for registration.

• Anyone who carries out taxable landfill disposal operations must be registered with WRA.
• A written application to register must be submitted to WRA at least 14 days before taxable operations begin.
• WRA must register the applicant provided the application contains all required information and is in the correct form.
• WRA must notify the applicant of its decision, and if registration is granted, the notice must include the details of their entry in the register.