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

Further power to inspect premises: taxable disposals made at places other than authorised landfill sites

Section 103B gives the Welsh Revenue Authority (WRA) the power to enter and inspect premises where it believes a taxable disposal of waste may have been made at a location that is not an authorised landfill site.

• WRA can enter and inspect premises (including documents) if it believes a potentially taxable waste disposal has been made at a place that is not an authorised landfill site.
• The premises must be ones where WRA believes the disposal took place, or where the occupier may be liable for the landfill disposals tax charge.
• The inspection must serve at least one specified purpose, such as confirming whether a disposal occurred, identifying the material or its origin, establishing the date, determining whether it is taxable, weighing the material, calculating the tax due, or identifying the person liable.
• The procedural safeguards that apply to inspections of business premises under section 103 also apply to inspections carried out under this section.

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