Landfill Disposals Tax (Wales) Act 2017 section 47

The charging condition

Section 47 defines who meets the "charging condition" for an unauthorised taxable disposal, meaning who can be held liable for the tax charge.

• A person meets the charging condition if they made the disposal themselves, or if they knowingly caused or knowingly permitted it to be made.
• A person controlling a vehicle or trailer from which a disposal was made is automatically presumed to have knowingly caused it, unless they can prove otherwise to the Welsh Revenue Authority or a tribunal on appeal.
• A person who owned, leased or occupied the land where the disposal took place is automatically presumed to have knowingly permitted it, unless they can similarly prove otherwise.
• Welsh Ministers may make regulations to change or add to the circumstances in which a person is treated as meeting or not meeting the charging condition.