Landfill Disposals Tax (Wales) Act 2017 section 4

Disposal of material by way of landfill

Section 4 defines what counts as a disposal of material by way of landfill for the purposes of the tax.

• Material deposited on the surface of land, or on a structure set into the surface, is a landfill disposal.
• Material deposited under the surface of land — for example in a cavern or mine — is also a landfill disposal.
• It does not matter whether the material is placed in a container before being deposited; the disposal still counts.
• The Welsh Ministers may make regulations that change the meaning of a landfill disposal, including by amending this section or other tax legislation.