Landfill Disposals Tax (Wales) Act 2017 section 7

Disposal of material as waste: person responsible for disposal

Section 7 identifies who is legally responsible for a disposal of waste material, which determines who is liable for landfill disposals tax.

• At an authorised landfill site, the site operator (the environmental permit holder) is normally the person responsible for any disposal of waste.
• If waste is disposed of at an authorised site without the operator's permission, the person who actually makes the disposal becomes the responsible party instead.
• Where waste is disposed of at a location that is not an authorised landfill site (an unauthorised disposal), the person who makes the disposal is responsible.
• The "operator" of an authorised landfill site is defined as the holder of the environmental permit that authorises landfill disposals at that site.