Landfill Disposals Tax (Wales) Act 2017 section 72

Liability of personal representatives

Section 72 explains what happens to outstanding penalties when a person who is liable to a penalty under the landfill disposals tax regime dies before the penalty is assessed.

• If a person liable to a penalty dies before it is assessed, the penalty does not simply disappear.
• The penalty may instead be assessed on the deceased person's personal representatives (such as executors or administrators of the estate).
• Any penalty assessed in this way must be paid out of the deceased person's estate, not from the personal representatives' own funds.
• This ensures that death does not extinguish a penalty obligation that had already arisen during the person's lifetime.