Landfill Disposals Tax (Wales) Act 2017 section 58

Reviews and appeals relating to designation of non-disposal areas

Section 58 ensures that decisions about designating non-disposal areas at landfill sites can be challenged through the formal review and appeal process.

• This section amends the Tax Collection and Management (Wales) Act 2016 to expand the list of decisions that can be appealed.
• Specifically, it adds decisions relating to the designation of non-disposal areas for landfill disposals tax purposes to the list of appealable decisions.
• This means that if the Welsh Revenue Authority designates (or refuses to designate) an area as a non-disposal area, the affected person can seek a formal review or appeal that decision.
• The right of appeal provides an important safeguard, since designation as a non-disposal area affects whether disposals of material in that area are subject to landfill disposals tax.

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