Landfill Disposals Tax (Wales) Act 2017 section 57

Duties to keep and preserve records

Section 57 sets out the record-keeping and record preservation obligations for operators of landfill sites that have designated non-disposal areas.

• Operators must keep records of all material deposited in a designated non-disposal area, sufficient for the Welsh Revenue Authority (WRA) to verify compliance with the operator's duties.
• The WRA can specify both the format of these records and the information they must contain.
• Records must be preserved for six years from the earlier of (a) the date the material is removed from the non-disposal area, or (b) the date the material ceases to be of a type that must be deposited in the area.
• An agreement under section 56 may substitute a different start date for the six-year preservation period, which could be earlier or later than the default date.