Landfill Disposals Tax (Wales) Act 2017 section 9

Exemptions: general

Section 9 introduces the concept of exemptions from Landfill Disposals Tax, explaining that certain disposals of material may be relieved from the charge that would otherwise apply.

• The legislation provides for specific exemptions that remove certain material disposals from the scope of Landfill Disposals Tax.
• If a disposal qualifies for an exemption, it is not treated as a taxable disposal and no tax is due on it.
• Without an exemption, these disposals would otherwise meet the definition of a taxable disposal and be subject to tax.
• References to a "disposal of material" in the exemptions chapter also cover the carrying out of a specified landfill site activity in relation to that material.