Landfill Disposals Tax (Wales) Act 2017 section 62

Penalty for applying water discount incorrectly

Section 62 sets out the penalty that applies when a landfill site operator incorrectly claims a water content discount when calculating the taxable weight of a disposal.

• Under Section 21 of the Act, operators may apply for approval to discount the weight of water contained in material being disposed of at a landfill site, thereby reducing the taxable weight.
• An operator who applies a water discount without having received the required approval under Section 21 faces a penalty of up to £500 per taxable disposal.
• An operator who applies a water discount that is larger than the amount approved under Section 21 also faces a penalty of up to £500 per taxable disposal.
• The penalty applies separately to each individual taxable disposal where the discount has been incorrectly applied, so multiple offending disposals can result in multiple penalties.