# Landfill Disposals Tax (Wales) Act 2017, Section 13: Persons chargeable to tax


Tax chargeable on a taxable disposal of material made at an authorised landfill site is chargeable on the person who is the operator of the site at the time of the disposal (whether or not the operator makes the disposal or permits it to be made).

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/13 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.