Landfill Disposals Tax (Wales) Act 2017 section 5

Authorised landfill sites and environmental permits

Section 5 defines what counts as an authorised landfill site and what constitutes an environmental permit for the purposes of the Landfill Disposals Tax.

• An authorised landfill site is land where a valid environmental permit allows waste disposal by way of landfill.
• The environmental permit must be currently in force for the land to qualify as an authorised landfill site.
• An environmental permit is one granted under regulations made under the Pollution Prevention and Control Act 1999.
• The distinction between authorised and unauthorised sites is important because it affects how the tax applies and at what rate.