# Landfill Disposals Tax (Wales) Act 2017, Section 46: Calculation of tax chargeable on taxable disposal


(1) This section applies to a taxable disposal of material made at a place that is not, and does not form part of, an authorised landfill site.
(2) The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the unauthorised disposals rate.
(3) The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate.
(4) The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
(5) Regulations under subsection (4) may prescribe different rates for different descriptions of material.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/46 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.