Landfill Disposals Tax (Wales) Act 2017 section 89

Power to impose secondary liability on controllers of authorised landfill sites

Section 89 gives the Welsh Ministers power to make regulations requiring a person who controls an authorised landfill site (or part of one), but who is not the site operator, to pay the landfill disposals tax due on taxable disposals made at that site or part.

• Regulations may require a "controller" of an authorised landfill site — someone other than the operator who decides what disposals may be made — to pay the landfill disposals tax on taxable disposals at the site or the relevant part of it.
• A controller is not simply an employee or agent acting on another person's instructions; only a person who independently determines or has the right to determine what disposals take place qualifies as a controller.
• The regulations may cover a wide range of matters including notification to the Welsh Revenue Authority when someone becomes or ceases to be a controller, the circumstances and amounts of tax payable, the relationship between a controller's liability and the operator's liability, record-keeping duties, penalties, and review and appeal procedures.
• The regulations may also amend or apply (with or without modifications) any existing legislation relating to landfill disposals tax.