Landfill Disposals Tax (Wales) Act 2017 section 56

Duties of operator in relation to non-disposal area

Section 56 sets out the obligations of a landfill site operator to manage material in accordance with the terms of any non-disposal area notice, and describes the circumstances in which those obligations do not apply.

• Where a non-disposal area notice is in force, the site operator must ensure that specified material is handled in accordance with the notice's requirements — for example, certain material must or must not be placed in that area.
• The obligation ceases if a taxable disposal of the material is made outside the non-disposal area, and does not apply at all if the material is to be disposed of immediately upon arrival or production at the site, or is merely passing through the site in transit.
• The Welsh Revenue Authority (WRA) may agree to allow material to be dealt with differently from what the notice requires, and such agreements may be unconditional or conditional, may apply retrospectively where the operator could not reasonably have obtained prior agreement, and may treat actions on identified material as applying to other material of the same description on site.
• If material is kept in a non-disposal area beyond the maximum period specified in the notice and no WRA agreement is in place, the material is treated as having been subject to a taxable disposal under section 8(3)(g), triggering a tax charge.