Landfill Disposals Tax (Wales) Act 2017

2017 anaw 3 · Enacted 7 September 2017 · Extends to England and Wales

Contents

1. Part 1: OVERVIEW
2. 1Overview of Act
3. Part 2: THE TAX AND TAXABLE DISPOSALS
4. Chapter 1: LANDFILL DISPOSALS TAX
5. 2The tax
6. Chapter 2: TAXABLE DISPOSALS
7. 3Taxable disposals
8. 4Disposal of material by way of landfill
9. 5Authorised landfill sites and environmental permits
10. 6Disposal of material as waste
11. 7Disposal of material as waste: person responsible for disposal
12. 8Landfill site activities to be treated as taxable disposals
13. Chapter 3: EXEMPT DISPOSALS
14. 9Exemptions: general
15. 10Multiple disposals of material at same site
16. 11Pet cemeteries
17. 12Power to modify exemptions
18. Part 3: TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
19. Chapter 1: PERSONS CHARGEABLE TO TAX
20. 13Persons chargeable to tax
21. Chapter 2: TAX CHARGEABLE ON TAXABLE DISPOSALS
22. Calculation of tax chargeable
23. 14Calculation of tax chargeable on taxable disposal
24. Qualifying materials and qualifying mixtures of materials
25. 15Qualifying material
26. 16Qualifying mixtures of materials
27. 17Qualifying mixture of materials: fines
28. Taxable weight of material
29. 18Taxable weight of material in taxable disposal
30. 19Calculation of taxable weight of material by operator
31. 20Determination of weight of material by operator
32. 21Discount in respect of water content of material
33. 22Calculation of taxable weight of material by WRA
34. 23Calculation of taxable weight of material by WRA: cases of non-compliance
35. 24Reviews and appeals relating to method for determining weight of material
36. 25Power to modify provision relating to taxable weight of material
37. Chapter 3: RELIEF FROM TAX
38. 26Reliefs: general
39. 27Material removed from bed of river, sea or other water
40. 28Material resulting from mining and quarrying
41. 29Using material in approved site restoration work
42. 30Site restoration work: procedure on application for approval
43. 31Site restoration work: variation of approval
44. 32Refilling open-cast mines and quarries
45. 33Power to modify reliefs
46. Chapter 4: TAX COLLECTION AND MANAGEMENT
47. Registration
48. 34Register of persons who carry out taxable operations
49. 35Duty to be registered
50. 36Changes and corrections of information
51. 37Cancellation of registration
52. 38Reviews and appeals relating to registration
53. Accounting for tax
54. 39Duty to make tax return in respect of accounting period
55. 40Power to vary accounting period or filing date
56. 41Tax chargeable in respect of accounting period
57. Payment, recovery and repayment of tax
58. 42Payment of tax
59. 43Duty to maintain landfill disposals tax summary
60. 44Postponement of recovery
61. 45No requirement to discharge or repay tax unless all tax paid
62. Part 4: TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
63. Chapter 1: TAX CHARGEABLE ON TAXABLE DISPOSALS
64. 46Calculation of tax chargeable on taxable disposal
65. Chapter 2: PROCEDURE FOR CHARGING TAX
66. 47The charging condition
67. 48Power to issue preliminary notice
68. 49Power to issue charging notice after issuing preliminary notice
69. 50Power to issue charging notice without issuing preliminary notice
70. 51Payment of tax
71. 52Power to make further provision
72. 53Late payment interest
73. Part 5: SUPPLEMENTARY PROVISION
74. Chapter 1: CHAPTER 1
75. 54Power to make provision for tax credits
76. Chapter 2: NON-DISPOSAL AREAS
77. 55Designation of non-disposal area
78. 56Duties of operator in relation to non-disposal area
79. 57Duties to keep and preserve records
80. 58Reviews and appeals relating to designation of non-disposal areas
81. Chapter 3: INVESTIGATION AND INFORMATION
82. 59Powers of inspection
83. 60Disclosure of information to WRA
84. Chapter 4: PENALTIES UNDER THIS ACT
85. Penalties relating to calculation of taxable weight of material
86. 61Penalty for failure to determine weight properly
87. 62Penalty for applying water discount incorrectly
88. 63Assessment of penalties under sections 61 and 62
89. Penalties relating to registration
90. 64Penalties for carrying out taxable operations without being registered
91. 65Reasonable excuse for non-compliance
92. 66Penalty for failure to comply with other requirements relating to registration
93. 67Assessment of penalties under sections 64 and 66
94. Penalties relating to non-disposal areas
95. 68Penalties relating to non-disposal areas
96. 69Assessment of penalties under section 68
97. General
98. 70Payment of penalties
99. 71Double jeopardy
100. 72Liability of personal representatives
101. 73Power to make regulations about penalties
102. Chapter 5: ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
103. 74Penalties for multiple failures to make tax returns
104. 75Penalty for failure to pay tax on time
105. 76Penalties for multiple failures to pay tax on time
106. Chapter 6: SPECIAL CASES
107. Corporate groups
108. 77Designation of group of companies
109. 78Conditions for designation as member of group
110. 79Variation or cancellation of designation
111. 80Reviews and appeals relating to designation of groups of companies
112. 81Power to make further provision about designation of groups of companies
113. Partnerships and unincorporated bodies
114. 82Registration of partnerships and unincorporated bodies and changes in membership
115. 83Duties and liabilities of partnerships and unincorporated bodies
116. 84Power to make further provision about partnerships and unincorporated bodies
117. Change in persons carrying on landfill business
118. 85Death, incapacity and insolvency
119. 86Power to make further provision about death, incapacity and insolvency
120. 87Power to make provision about transfers of businesses as going concerns
121. Chapter 7: MISCELLANEOUS
122. Further provision relating to the tax
123. 88Adjustment of contracts
124. 89Power to impose secondary liability on controllers of authorised landfill sites
125. 90Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016
126. 91Welsh Ministers' exercise of powers and duties under this Act
127. Landfill Disposals Tax Communities Scheme
128. 92Landfill Disposals Tax Communities Scheme
129. Part 6: FINAL PROVISIONS
130. 93Power to make consequential and transitional etc. provision
131. 94Regulations under this Act: general
132. 95Regulations changing tax rates
133. 96Interpretation
134. 97Coming into force
135. 98Short title
136. Schedule 1: QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS
137. General
138. 1Paragraph 1
139. Interpretation
140. 2Paragraph 2
141. 3Paragraph 3
142. 4Paragraph 4
143. 5Paragraph 5
144. 6Paragraph 6
145. 7Paragraph 7
146. 8Paragraph 8
147. 9Paragraph 9
148. 10Paragraph 10
149. 11Paragraph 11
150. 12Paragraph 12
151. 13Paragraph 13
152. Schedule 2: CONTENTS OF REGISTER
153. General information
154. 1Paragraph 1
155. Representative members of corporate groups: additional information about group
156. 2Paragraph 2
157. Partnerships and unincorporated bodies: additional information about members
158. 3Paragraph 3
159. Interpretation
160. 4Paragraph 4
161. Schedule 3: CONTENTS OF LANDFILL INVOICE
162. 1Paragraph 1
163. 2Paragraph 2
164. Schedule 4: MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
165. 1Paragraph 1
166. 2Paragraph 2
167. 3Paragraph 3
168. 4Paragraph 4
169. 5Paragraph 5
170. 6Paragraph 6
171. 7Paragraph 7
172. 8Paragraph 8
173. 9Paragraph 9
174. 10Paragraph 10
175. 11Paragraph 11
176. 12Paragraph 12
177. 13Paragraph 13
178. 14Paragraph 14
179. 15Paragraph 15
180. 16Paragraph 16
181. 17Paragraph 17
182. 18Paragraph 18
183. 19Paragraph 19
184. 20Paragraph 20