Landfill Disposals Tax (Wales) Act 2017 section 63

Assessment of penalties under sections 61 and 62

Section 63 sets out the procedure and time limit for the Welsh Revenue Authority (WRA) to assess penalties imposed on landfill site operators for failures relating to weighing material or incorrectly applying a water discount.

• WRA must formally assess the penalty and issue a notice to the landfill site operator when a penalty arises under section 61 (failure to determine weight properly) or section 62 (incorrect application of the water discount).
• A penalty assessment may be combined with an assessment to tax, so both can be dealt with together in a single notice rather than separately.
• WRA must make the penalty assessment within 12 months from the date it first believed the operator was liable to the penalty.
• The obligation to assess and notify lies with WRA — the operator does not self-assess these penalties.