Landfill Disposals Tax (Wales) Act 2017 section 69

Assessment of penalties under section 68

Section 69 sets out how the Welsh Revenue Authority must assess and notify penalties for breaches relating to non-disposal areas at landfill sites.

• WRA must formally assess any penalty arising from non-disposal area breaches and issue a notice to the person concerned.
• A penalty assessment may be issued alongside (combined with) an assessment for the landfill disposals tax itself.
• WRA must make the penalty assessment within 12 months of the date it first believed the person was liable to the penalty.
• The notice requirement ensures the person is informed of the penalty and the amount assessed.