Tax Collection and Management (Wales) Act 2016 section 103A

Further power to inspect business premises: landfill disposals tax

Section 103A gives the Welsh Revenue Authority additional powers to enter and inspect the business premises of third parties who may be connected with potentially taxable landfill disposals, in order to check another person's landfill disposals tax position.

• WRA can enter and inspect business premises, business assets, and relevant business documents of a person it believes has been involved in any capacity with a disposal of material that is or may be a taxable disposal under landfill disposals tax.
• The purpose of the inspection must be to check another person's landfill disposals tax position in respect of the disposal concerned — this is not a power to check the tax position of the person whose premises are being inspected.
• Involvement includes a broad range of activities connected with or preparatory to a taxable disposal, such as receiving, transporting, supplying, processing, or making arrangements in respect of the material disposed of, as well as carrying out specified landfill site activities.
• This power cannot be used if WRA already has authority to carry out the inspection under section 103B, and the inspection of documents is subject to the restrictions set out in section 110.