Landfill Disposals Tax (Wales) Act 2017 section 51

Payment of tax

Section 51 sets out the obligation to pay landfill disposals tax when a charging notice is issued, the deadline for payment, and the shared liability where more than one person receives a notice for the same disposal.

• A person who receives a charging notice must pay the amount of tax stated in that notice.
• Payment must be made within 30 days of the date the notice is issued.
• Where charging notices are issued to more than one person for the same taxable disposal, all recipients are jointly and severally liable for the tax.
• Joint and several liability means that WRA can pursue any one recipient for the full amount, regardless of how many people received notices.