Landfill Disposals Tax (Wales) Act 2017 section 46

Calculation of tax chargeable on taxable disposal

Section 46 sets out how the amount of landfill disposals tax is calculated when material is disposed of at an unauthorised site — that is, a place that is not, and does not form part of, an authorised landfill site.

• This section applies only to taxable disposals made at sites that are not authorised landfill sites.
• Tax is calculated by multiplying the taxable weight of the material (in tonnes) by the unauthorised disposals rate.
• The Welsh Revenue Authority (WRA) determines the taxable weight using any method it considers appropriate.
• The unauthorised disposals rate is set by regulations and may vary for different types of material.