Landfill Disposals Tax (Wales) Act 2017 section 37

Cancellation of registration

Section 37 sets out the rules and conditions for cancelling a person's landfill disposals tax registration, including when a registered person must apply for cancellation and when the Welsh Revenue Authority may cancel a registration.

• A registered person who stops carrying out taxable operations must apply in writing to WRA for cancellation within 30 days of ceasing those operations.
• WRA has the power to cancel a registration if satisfied the person has stopped carrying out taxable operations, regardless of whether the person has applied.
• WRA cannot cancel a registration until all tax owed has been paid and all tax credits claimed have been either offset against tax liabilities or paid to the person.
• WRA may also cancel a registration where a person has never carried out taxable operations and does not intend to do so, and must issue a notice of cancellation to the person concerned.