Landfill Disposals Tax (Wales) Act 2017 section 67

Assessment of penalties under sections 64 and 66

Section 67 sets out how and when the Welsh Revenue Authority (WRA) must assess and notify penalties for carrying out taxable landfill operations without being registered, or for failing to comply with other registration requirements.

• When a person becomes liable to a registration-related penalty, WRA must formally assess the penalty and issue a notice to that person.
• For penalties relating to carrying out taxable operations without registration (under section 64(1)) or failing to comply with other registration requirements (under section 66), WRA must make the assessment within 12 months of the day it first believed the person was liable.
• For daily penalties that accrue for each day a person continues to carry out taxable operations without being registered (under section 64(2)), WRA must make the assessment within 12 months of the specific day to which the penalty relates.
• The assessment and notification process is mandatory — WRA has no discretion to waive these procedural steps once liability has arisen.

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