Landfill Disposals Tax (Wales) Act 2017 section 48

Power to issue preliminary notice

Section 48 sets out the power of the Welsh Revenue Authority (WRA) to issue a preliminary notice to a person where it appears that a taxable disposal has been made at an unauthorised site, and explains what such a notice must contain.

• WRA may issue a preliminary notice where it appears a taxable disposal has been made outside an authorised landfill site and the person meets the charging condition for that disposal.
• The notice must identify the land, describe the disposal and material, state when the disposal appears to have occurred, explain why the person is considered liable, state the proposed tax charge, and explain how the charge was calculated including the method for determining the taxable weight.
• The notice must inform the recipient that a formal charging notice will follow after at least 45 days, that the recipient may ask WRA to extend that period, and that written representations may be made before the charging notice is issued.
• A single preliminary notice may cover more than one disposal, and WRA cannot issue one more than 4 years after becoming aware of the disposal or more than 20 years after the disposal appears to have been made.