Landfill Disposals Tax (Wales) Act 2017 section 6

Disposal of material as waste

Section 6 defines when a disposal of material counts as a disposal of waste for the purposes of landfill disposals tax.

• Material is disposed of as waste when the person responsible intends to discard it.
• An intention to discard can be inferred from the circumstances, particularly if the material is deposited in a landfill disposal area.
• Temporary use of the material or deriving a benefit from it (such as generating electricity from decomposition gas) does not prevent the disposal from being treated as waste.
• Welsh Ministers may make regulations that change the meaning of a disposal of material as waste.