Landfill Disposals Tax (Wales) Act 2017 section 64

Penalties for carrying out taxable operations without being registered

Section 64 sets out the financial penalties that apply to a person who carries out taxable landfill operations without being properly registered as required by the Act.

• An initial fixed penalty of £300 is imposed on any person who carries out taxable operations without being registered.
• If the person continues to operate without registration after a 10-day grace period, a further daily penalty of up to £60 applies for each day the breach continues.
• The 10-day grace period runs from the date the initial £300 penalty notice is issued to the person.
• Days during which the initial penalty is under formal review or appeal are excluded from the calculation of the 10-day grace period.