Landfill Disposals Tax (Wales) Act 2017 section 8

Landfill site activities to be treated as taxable disposals

Section 8 identifies specific activities carried out at authorised landfill sites in Wales that are automatically treated as taxable disposals, even if the material involved would not otherwise meet the normal conditions for a taxable disposal.

• Certain activities at authorised landfill sites in Wales are automatically treated as taxable disposals, regardless of whether the usual conditions for a taxable disposal are met.
• The specified activities include using material for temporary roads, hard standings, cell bunds, screening bunds, temporary cover, base protection for linings or caps, restoration work, and storing ashes.
• Material kept in a designated non-disposal area beyond its permitted maximum period also becomes a taxable disposal, unless dealt with under an agreed arrangement.
• The Welsh Ministers have the power to add new activities to the list, modify existing ones, or remove activities from the list by regulations.