# Landfill Disposals Tax (Wales) Act 2017, Section 62: Penalty for applying water discount incorrectly


Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—
(a) applies a discount without having approval under section 21 to do so, or
(b) applies a discount which is greater than the discount approved under section 21,
the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/62 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.