Landfill Disposals Tax (Wales) Act 2017 section 49

Power to issue charging notice after issuing preliminary notice

Section 49 sets out what the Welsh Revenue Authority (WRA) must do after the preliminary notice period has expired, including the requirements for issuing a formal charging notice for landfill disposals tax at unauthorised sites.

• After the 45-day preliminary notice period (or any agreed longer period) has ended, WRA must either issue a charging notice or confirm it will not be issuing one.
• A charging notice can only be issued if WRA is satisfied that a taxable disposal occurred at an unauthorised site and the person meets the charging condition for that disposal.
• WRA must consider any written representations the person has made before deciding whether to issue a charging notice.
• The charging notice must detail the disposal(s), explain why the person is liable, state the tax charge, show how it was calculated (including how the taxable weight was determined), and inform the person of their rights to request a review or appeal.