Landfill Disposals Tax (Wales) Act 2017 section 61

Penalty for failure to determine weight properly

Section 61 imposes a financial penalty on landfill site operators who fail to weigh disposal material correctly as required by the Act.

• Landfill site operators must determine the weight of material in each taxable disposal in the prescribed manner.
• Failure to weigh material properly is a penalisable offence under the Act.
• The maximum penalty is £500 per taxable disposal where the weighing requirement has not been met.
• The penalty applies separately to each individual taxable disposal affected by the failure.