Landfill Disposals Tax (Wales) Act 2017 section 77

Designation of group of companies

Section 77 deals with how the Welsh Revenue Authority (WRA) can designate two or more corporate bodies as a group for landfill disposals tax purposes, including the process, effects, and shared liability that result from such a designation.

• WRA may designate two or more bodies corporate as a group upon written application, provided all proposed members agree, and must notify each member of the group designation, specifying the members, the representative member, and the effective date.
• The representative member is treated as the operator of every authorised landfill site operated by any member of the group, meaning it is responsible for paying all tax, penalties, tax credit amounts, and related interest arising from actions or omissions of any group member.
• If the representative member fails to pay any relevant amount by the due date, all bodies corporate that were members at the time the liability arose, together with any bodies that were members on the payment due date, become jointly and severally liable for the unpaid amount.
• If WRA refuses an application to designate a group, it must issue a written notice of its decision to the applicant or applicants.