Landfill Disposals Tax (Wales) Act 2017 section 59

Powers of inspection

Section 59 grants the Welsh Revenue Authority additional powers to inspect business premises and other premises in connection with landfill disposals tax.

• WRA can inspect the business premises of anyone involved in any capacity with a disposal that is or may be a taxable disposal, to check another person's landfill disposals tax position.
• Involvement includes receiving, transporting, supplying, processing, or making arrangements regarding material connected with a potentially taxable disposal.
• Where WRA believes a taxable disposal may have been made at an unauthorised site, it can enter and inspect those premises and anything on them, including documents.
• Inspections of unauthorised sites can be carried out to determine whether a disposal occurred, identify the material, date, weight, potential tax charge, and the person liable.