Landfill Disposals Tax (Wales) Act 2017 section 66

Penalty for failure to comply with other requirements relating to registration

Section 66 sets out the penalty that applies when a person fails to meet certain registration-related obligations under the Landfill Disposals Tax regime.

• A penalty of up to £300 may be charged for failing to comply with specific registration requirements.
• The requirements covered include applying for registration, notifying changes or inaccuracies in registration information, and applying to cancel a registration.
• The penalty will not apply if the person completes the required action within an extended time period allowed by the Welsh Revenue Authority (WRA).
• This penalty is separate from penalties for other types of non-compliance, such as late filing of returns or late payment of tax.