Landfill Disposals Tax (Wales) Act 2017 section 55

Designation of non-disposal area

Section 55 deals with the power of the Welsh Revenue Authority (WRA) to designate parts of authorised landfill sites in Wales as non-disposal areas, and the requirements that apply to such designations.

• WRA can designate part of a landfill site as a non-disposal area by issuing a notice to the site operator, specifying the site, the area boundaries, and the effective date.
• The notice must set out which materials must be deposited in the area, the permitted landfill activities, the method for weighing material in and out, and the maximum period material may be kept there.
• WRA can vary or cancel a designation by issuing a further notice, and may act either on its own initiative or on a written application from the site operator.
• If WRA refuses an operator's application for a designation, variation, or cancellation, it must issue a formal notice of its decision to the operator.