Landfill Disposals Tax (Wales) Act 2017 section 50

Power to issue charging notice without issuing preliminary notice

Section 50 allows the Welsh Revenue Authority (WRA) to skip the preliminary notice stage and issue a charging notice directly when it believes there is a risk of tax being lost if the normal two-step procedure is followed.

• WRA can bypass the preliminary notice and issue a charging notice directly where it believes tax may be lost through delay
• This power applies only to taxable disposals made at unauthorised sites (not authorised landfill sites)
• The charging notice must explain why WRA chose not to issue a preliminary notice first, and must include all the information normally required in a charging notice
• There are two time limits: the notice must be issued within 4 years of WRA becoming aware of the disposal, and in any case no more than 20 years after the disposal was made