Landfill Disposals Tax (Wales) Act 2017 section 74

Penalties for multiple failures to make tax returns

Section 74 introduces an escalating penalty regime for persons who repeatedly fail to submit landfill disposals tax returns on time, with penalties increasing from £200 to £400 for successive failures within a rolling penalty period.

• A penalty period of 12 months begins when a person first incurs a late-filing penalty for a landfill disposals tax return, and is extended by a further 12 months each time another return is filed late within that period.
• Any subsequent late-filed landfill disposals tax return during the penalty period attracts a penalty under this section instead of the standard late-filing penalty.
• The penalties escalate with each successive failure: £200 for the first failure within the penalty period, £300 for the second, and £400 for the third and each further failure.
• The penalty period can be extended repeatedly, meaning that continued non-compliance keeps the person within the escalating penalty regime indefinitely.