Landfill Disposals Tax (Wales) Act 2017 section 53

Late payment interest

Section 53 amends the rules on late payment interest so that they also apply to landfill disposals tax amounts charged through charging notices.

• Late payment interest rules under the Tax Collection and Management (Wales) Act 2016 are extended to cover landfill disposals tax charging notices.
• Charging notices issued under sections 49 or 50 of the Landfill Disposals Tax (Wales) Act are now subject to late payment interest.
• Interest begins to accrue from the day after the payment deadline specified in section 51 of the Landfill Disposals Tax (Wales) Act expires.
• This ensures that any unpaid landfill disposals tax charged by a charging notice is treated consistently with other devolved tax debts for interest purposes.