Landfill Disposals Tax (Wales) Act 2017 section 68

Penalties relating to non-disposal areas

Section 68 sets out the penalties that apply when a landfill site operator fails to meet their obligations regarding non-disposal areas.

• Failure to comply with duties relating to non-disposal areas (such as information provision and record-keeping) can result in a penalty of up to £3,000.
• The penalty applies to breaches of the operator's obligations under sections 56 and 57 of the Act.
• A person can avoid the penalty for failing to keep or preserve records if they can prove the relevant facts through other documentary evidence.
• The Welsh Revenue Authority (WRA) must be satisfied that the alternative documentary evidence adequately proves any facts it reasonably requires.