E+W
Landfill Disposals Tax (Wales) Act 2017
2017 anaw 3
An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.
[7 September 2017]
Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:
PART 1 E+WOVERVIEW
1Overview of ActE+W
(1)This Part provides an overview of this Act.
(2)Part 2—
(a)makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,
(b)explains what a taxable disposal is, and
(c)makes provision about disposals that are exempted from the tax.
(3)Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites. It includes provision about—
(a)the persons on whom the tax is chargeable,
(b)how the amount of tax chargeable on a taxable disposal is to be calculated,
(c)taxable disposals for which relief from the tax may be claimed,
(d)registration and accounting requirements, and
(e)payment, recovery and repayment of the tax.
(4)Part 4 makes provision about how the tax is to be charged on taxable disposals made at places other than authorised landfill sites. It includes provision about—
(a)how the amount of tax chargeable on a taxable disposal is to be calculated,
(b)the persons on whom the tax may be charged,
(c)the procedure by which tax is charged on a person,
(d)payment of the tax, and
(e)late payment interest on unpaid tax.
(5)Part 5 makes supplementary provision in connection with the tax. It includes provision—
(a)enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax,
(b)about the creation of non-disposal areas within authorised landfill sites,
(c)about the inspection of premises and information sharing,
(d)about penalties,
(e)about the application of the provisions of this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6) in special cases (for example, in the case of corporate groups, partnerships and unincorporated associations), and
(f)about other miscellaneous matters.
(6)Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme.
(7)Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act).
PART 2 E+WTHE TAX AND TAXABLE DISPOSALS
CHAPTER 1E+WLANDFILL DISPOSALS TAX
2The taxE+W
CHAPTER 2E+WTAXABLE DISPOSALS
3Taxable disposalsE+W
4Disposal of material by way of landfillE+W
5Authorised landfill sites and environmental permitsE+W
6Disposal of material as wasteE+W
7Disposal of material as waste: person responsible for disposalE+W
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3E+WEXEMPT DISPOSALS
9Exemptions: generalE+W
10Multiple disposals of material at same siteE+W
11Pet cemeteriesE+W
12Power to modify exemptionsE+W
PART 3 E+WTAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 1E+WPERSONS CHARGEABLE TO TAX
13Persons chargeable to taxE+W
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).
CHAPTER 2E+WTAX CHARGEABLE ON TAXABLE DISPOSALS
Calculation of tax chargeableE+W
14Calculation of tax chargeable on taxable disposalE+W
(1)This section applies to a taxable disposal of material made at 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 standard rate.
(3)The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
(4)Subsection (2) does not apply to the disposal if the material disposed of—
(a)consists entirely of one or more qualifying materials (see section 15), or
(b)is a qualifying mixture of materials (see section 16).
(5)The amount of tax chargeable on a disposal of that description is instead to be calculated by multiplying the taxable weight of the material in tonnes by the lower rate.
(6)The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations.
(7)Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material.
(8)See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated.
Commencement Information
I1S. 14(3)(6) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(a)
Qualifying materials and qualifying mixtures of materialsE+W
15Qualifying materialE+W
(1)Qualifying material is material in respect of which the following requirements are met.
-
Requirement 1 The material is specified in the Table in Schedule 1.
-
Requirement 2 Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).
-
Requirement 3 There is—
(a)if a written description of the material is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c. 43), a written description of the kind required, or
(b)if no written description of the material is required by virtue of that section, other evidence,
from which it can be determined that requirements 1 and 2 are met.
(2)Regulations may amend Schedule 1.
16Qualifying mixtures of materialsE+W
(1)A qualifying mixture of materials is a mixture in respect of which the following requirements are met.
-
Requirement 1 The mixture consists of—
(a)one or more qualifying materials, and
(b)a small amount of one or more non-qualifying materials that is incidental to the qualifying materials.
-
Requirement 2 There is—
(a)if a written description of the mixture is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c. 43), a written description of the kind required, or
(b)if no written description of the mixture is required by virtue of that section, other evidence,
from which it can be determined that requirement 1 is met.
-
Requirement 3 The non-qualifying materials have not been mixed with the qualifying materials deliberately for the purposes of—
(a)disposal, or
(b)matters preparatory to disposal.
-
Requirement 4 The non-qualifying materials do not include any material prescribed as material that must not be included in a qualifying mixture of materials.
-
Requirement 5 The mixture is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste.
-
Requirement 6 No arrangements have been made in respect of the mixture that have, as their main purpose, or as one of their main purposes, the avoidance of liability to the tax.
-
Requirement 7 If the mixture consists entirely of fines, any requirement prescribed under section 17(1) (either in relation to mixtures generally or in relation to mixtures of that particular description) is met in respect of the mixture.
(2)For the purposes of requirement 1—
(a)both the weight and the volume of the non-qualifying materials must be taken into account in determining whether the amount of those materials is to be treated as a small amount;
(b)the potential that the non-qualifying materials have to cause harm must be taken into account in determining whether those materials are to be treated as incidental to the qualifying materials.
(3)Regulations may provide that an amount of non-qualifying materials is not to be treated as a small amount for the purposes of requirement 1 if it constitutes more than a prescribed percentage of the mixture of materials (by weight or volume or both).
(4)Regulations may amend this section to—
(a)add a further requirement to subsection (1),
(b)modify an existing requirement,
(c)remove a requirement, or
(d)make further provision about matters that must or may be taken into account for the purposes of determining whether a requirement is met, or modify or remove existing provision about those matters.
(5)In this section—
-
“arrangement” (“trefniant”) has the meaning given in section 81B(3) of TCMA;
-
“fines” (“gronynnau mân”) has the meaning given in section 17(6);
-
“non-qualifying material” (“deunydd anghymwys”) means a material that is not a qualifying material;
-
“prescribed” (“rhagnodedig”) means prescribed in regulations.
17Qualifying mixture of materials: finesE+W
(1)Regulations may prescribe requirements that must be met (in addition to requirements 1 to 6 in section 16) in order for a mixture of materials consisting entirely of fines to be treated as a qualifying mixture of materials.
(2)The regulations may provide (among other things)—
(a)that the mixture must originate in a prescribed way (for example, by means of a prescribed waste treatment process);
(b)that there must be prescribed evidence regarding the nature of the fines in the mixture;
(c)that prescribed steps must have been taken in relation to the mixture (either by the operator of an authorised landfill site or by any other person);
(d)that there must be prescribed evidence regarding the taking of those steps;
(e)that the mixture must give a prescribed result if subjected to a prescribed test.
(3)Where regulations are made under subsection (2)(e), regulations may also make connected provision, including (among other things) provision—
(a)requiring the operator of an authorised landfill site to carry out the prescribed test (“the test”) on prescribed mixtures of fines;
(b)specifying when the operator must do so;
(c)enabling WRA—
(i)to direct the operator to carry out the test on all mixtures of fines brought onto the site, or on particular descriptions of those mixtures of fines;
(ii)to carry out the test itself on any mixture of fines brought onto the site;
(d)requiring the operator and WRA—
(i)to keep prescribed evidence in connection with the test, and
(ii)to preserve it for a prescribed period;
(e)requiring the operator to provide prescribed information to WRA in connection with the test—
(i)at prescribed intervals;
(ii)in the prescribed form and manner;
(f)requiring or permitting the operator to take prescribed steps if a mixture of fines fails the test;
(g)prohibiting prescribed mixtures of fines from being treated as qualifying mixtures of materials in prescribed circumstances.
(4)Regulations under subsection (3) may make provision for—
(a)penalties, or
(b)reviews and appeals,
in connection with any provision made under that subsection; and where they do so, they may amend or apply (with or without modifications) any enactment relating to the tax.
(5)Any regulations under this section, other than regulations conferring powers or imposing duties on WRA, may make provision by reference to things specified in a notice published by WRA (and not withdrawn by a subsequent published notice).
(6)In this section—
-
“fines” (“gronynnau mân”) means particles produced by a waste treatment process that involves mechanical treatment;
-
“prescribed” (“rhagnodedig”) means prescribed in regulations.
Commencement Information
I2S. 17 in force at 18.10.2017 by S.I. 2017/955, art. 2(b)
Taxable weight of materialE+W
18Taxable weight of material in taxable disposalE+W
19Calculation of taxable weight of material by operatorE+W
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22Calculation of taxable weight of material by WRAE+W
23Calculation of taxable weight of material by WRA: cases of non-complianceE+W
24Reviews and appeals relating to method for determining weight of materialE+W
25Power to modify provision relating to taxable weight of materialE+W
CHAPTER 3E+WRELIEF FROM TAX
26Reliefs: generalE+W
(1)This Chapter provides relief from tax for certain taxable disposals.
(2)This Chapter applies only to disposals made at authorised landfill sites.
(3)Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
(4)Relief from tax must be claimed in a tax return.
27Material removed from bed of river, sea or other waterE+W
(1)A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of—
(a)material within subsection (2) or (3), or
(b)material within one of those subsections and material within subsection (4).
(2)Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial)—
(a)a river, canal or other watercourse, or
(b)a dock, harbour or the approaches to a harbour.
(3)Material is within this subsection if—
(a)it consists of naturally occurring mineral material, and
(b)it has been removed from the sea bed in the course of operations carried out for the purpose of obtaining materials such as sand or gravel.
(4)Material is within this subsection if—
(a)it is qualifying material,
(b)it has been added to material within subsection (2) or (3) for the purpose of securing that that material is not in liquid form, and
(c)the amount of material that has been added is no greater than is necessary to achieve that purpose.
(5)In this section, references to material being removed are to it being removed by dredging or in any other way.
28Material resulting from mining and quarryingE+W
(1)A taxable disposal is relieved from tax if it is a disposal of material—
(a)all of which results from mining operations (whether deep or open-cast) or from quarrying operations,
(b)all of which is naturally occurring material extracted from the earth in the course of the operations, and
(c)none of which has been subjected to, or results from, a process within subsection (2) carried out at any stage between the extraction and the disposal.
(2)A process is within this subsection if—
(a)it is separate from the mining or quarrying operations, or
(b)it forms part of those operations and permanently alters the material's chemical composition.
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30Site restoration work: procedure on application for approvalE+W
(1)This section applies where the operator of an authorised landfill site has applied to WRA for approval for the carrying out of restoration work.
(2)WRA may by notice request further information from the operator for the purpose of deciding whether or on what terms to give approval.
(3)Notice of a request for further information must—
(a)be issued within the period of 30 days beginning with the day on which WRA receives the application for approval, and
(b)specify the period within which the further information must be provided, which must be at least 30 days beginning with the day on which notice of the request is issued.
(4)WRA must issue a notice to the operator of its decision on the application within the period of 30 days beginning—
(a)if WRA does not request further information, with the day on which WRA receives the application for approval, or
(b)if WRA requests further information, with the earlier of—
(i)the day on which WRA receives the information, and
(ii)the day on which the period for providing the information ends.
(5)If WRA gives approval, the notice must set out the details of the approval.
(6)WRA and the operator of an authorised landfill site may agree to extend a period of time specified by or under this section.
(7)If the period specified in subsection (4) (including any extension agreed under subsection (6)) ends without WRA having issued a notice of its decision, WRA is to be treated as having approved the carrying out of restoration work as described in the application (including any of the work that was carried out between the time when the application was made and the time when that period ended).
31Site restoration work: variation of approvalE+W
(1)This section applies where WRA has approved the carrying out of restoration work at an authorised landfill site.
(2)The operator of the site may apply in writing to WRA for the variation of the approval; and section 30 applies to an application for a variation as it applies to an application for an approval.
(3)WRA may vary the approval on its own initiative if satisfied that the variation is necessary to ensure that the approval relates only to restoration work required by a condition of an environmental permit or planning permission relating to the site.
(4)If WRA varies an approval on its own initiative, it must issue a notice setting out the details of the variation to the operator of the authorised landfill site.
(5)The variation of an approval does not affect the application of section 29 to restoration work carried out in accordance with the approval before it was varied.
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33Power to modify reliefsE+W
(1)Regulations may—
(a)create an additional relief from tax,
(b)modify an existing relief, or
(c)remove a relief.
(2)The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
(3)The regulations may amend any enactment relating to the tax.
Commencement Information
I4S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c)
CHAPTER 4E+WTAX COLLECTION AND MANAGEMENT
RegistrationE+W
34Register of persons who carry out taxable operationsE+W
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36Changes and corrections of informationE+W
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38Reviews and appeals relating to registrationE+W
Accounting for taxE+W
39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40Power to vary accounting period or filing dateE+W
(1)WRA may vary—
(a)the duration of an accounting period;
(b)the filing date for a tax return.
(2)A variation is made by issuing a notice to the person to whom it applies.
(3)The notice must set out the details of the variation.
(4)WRA may issue a notice under this section either—
(a)on the application of a person who carries out taxable operations or who intends to do so, or
(b)on its own initiative.
(5)An application for a variation must be made in writing.
(6)If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.
41Tax chargeable in respect of accounting periodE+W
(1)Tax chargeable on a taxable disposal made at an authorised landfill site is chargeable in respect of the accounting period in which the disposal is made.
(2)But if the person who carries out taxable operations at the site issues a landfill invoice in respect of the disposal within the period of 14 days beginning with the day on which the disposal is made, the amount of tax chargeable on the disposal is chargeable in respect of the accounting period in which the invoice is issued (rather than the accounting period in which the disposal is made).
(3)Subsection (2) does not apply to the disposal if the person has given notice to WRA, before the landfill invoice is issued, that the person does not wish to take advantage of it.
(4)The person may vary or withdraw the notice by giving a further notice to WRA.
(5)A person who carries out taxable operations, or who intends to do so, may make an application in writing to WRA for subsection (2) to be applied—
(a)to all taxable disposals made at an authorised landfill site at which the person carries out taxable operations, or
(b)to a description of taxable disposals specified in the application,
as if the reference to a period of 14 days were to a longer period.
(6)WRA must issue a notice to the person of its decision on the application; and if WRA grants the application, the notice must specify the longer period and the taxable disposals in relation to which the longer period is to be applied.
(7)WRA may vary or withdraw the notice by issuing a further notice to the person.
(8)In this section, a “landfill invoice” means an invoice which—
(a)is issued in respect of a taxable disposal, and
(b)contains the information specified in Schedule 3.
(9)Regulations may amend Schedule 3.
Commencement Information
I5S. 41(9) in force at 18.10.2017 by S.I. 2017/955, art. 2(d)
Payment, recovery and repayment of taxE+W
42Payment of taxE+W
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44Postponement of recoveryE+W
45No requirement to discharge or repay tax unless all tax paidE+W
PART 4 E+WTAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
CHAPTER 1E+WTAX CHARGEABLE ON TAXABLE DISPOSALS
46Calculation of tax chargeable on taxable disposalE+W
(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.
Commencement Information
I6S. 46(4) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(e)
CHAPTER 2E+WPROCEDURE FOR CHARGING TAX
47The charging conditionE+W
(1)For the purposes of this Chapter, a person meets the charging condition in respect of a taxable disposal if the person—
(a)made the disposal, or
(b)knowingly caused or knowingly permitted the disposal to be made.
(2)For the purposes of subsection (1)(b)—
(a)a person who, at the time of the disposal, controlled, or was in a position to control, a motor vehicle or trailer from which the disposal was made is to be treated as having knowingly caused the disposal to be made, and
(b)a person who, at the time of the disposal, was the owner, lessee or occupier of the land where the disposal was made is to be treated as having knowingly permitted the disposal to be made,
unless the person satisfies WRA or (on appeal) the tribunal that the person did not knowingly cause or knowingly permit the disposal to be made.
(3)Regulations may make further or different provision about—
(a)circumstances in which a person is to be treated as meeting (or not meeting) the charging condition, or
(b)matters that are to be taken into account in determining whether a person meets (or does not meet) that condition.
(4)The regulations may amend any enactment relating to the tax.
48Power to issue preliminary noticeE+W
(1)WRA may issue a preliminary notice to a person if it appears to WRA that—
(a)a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
(b)the person meets the charging condition in respect of the disposal (see section 47).
(2)A preliminary notice must—
(a)identify the land where the taxable disposal appears to have been made;
(b)describe the circumstances of the disposal and the nature of the material disposed of, so far as they are known to WRA;
(c)state when the disposal appears to have been made, and if WRA has estimated when the disposal was made, explain how WRA has made the estimate;
(d)explain why WRA thinks that the person to whom the notice is issued meets the charging condition in respect of the disposal;
(e)state the amount of the proposed charge to tax on the disposal;
(f)explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of.
(3)A preliminary notice must also inform the person to whom it is issued—
(a)that a notice will be issued under section 49 after the end of 45 days beginning with the day on which the preliminary notice is issued,
(b)that the person may request that WRA extend that period, and
(c)that the person may make written representations to WRA at any time before a notice is issued under section 49.
(4)A single preliminary notice may relate to more than one taxable disposal or to an unascertained number of taxable disposals.
(5)WRA may not issue a preliminary notice more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
(6)Nor may WRA issue a preliminary notice more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.
49Power to issue charging notice after issuing preliminary noticeE+W
(1)This section applies where—
(a)WRA has issued a preliminary notice to a person under section 48, and
(b)the period of 45 days beginning with the day on which the notice was issued, or any longer period agreed by WRA, has ended.
(2)WRA must either—
(a)issue a charging notice to the person in respect of any of the disposals to which the preliminary notice relates, or
(b)issue a notice to the person stating that it does not intend to issue a charging notice to the person in respect of those disposals.
(3)WRA may issue a charging notice to a person only if satisfied that—
(a)a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
(b)the person meets the charging condition in respect of the disposal.
(4)In deciding whether to issue a charging notice to a person, WRA must have regard to any written representations made by the person.
(5)A charging notice must—
(a)give details of the taxable disposal or disposals to which the notice relates;
(b)explain why WRA is satisfied that the person to whom the notice is issued meets the charging condition in respect of the disposal or disposals;
(c)state the amount of the charge to tax on the disposal or disposals;
(d)explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of;
(e)inform the person of the rights to request a review and to appeal against the notice under Part 8 of TCMA.
50Power to issue charging notice without issuing preliminary noticeE+W
(1)This section applies where WRA—
(a)is satisfied that a person meets the charging condition in respect of a taxable disposal made at a place that is not, and does not form part of, an authorised landfill site, and
(b)thinks that there is likely to be a loss of tax if it proceeds under sections 48 and 49.
(2)WRA may issue a charging notice to the person without first issuing a preliminary notice.
(3)A charging notice issued under this section must include—
(a)the information specified in section 49(5), and
(b)WRA's reasons for issuing the notice without first issuing a preliminary notice.
(4)WRA may not issue a charging notice under this section more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
(5)Nor may WRA issue a charging notice under this section more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.
51Payment of taxE+W
(1)A person to whom a charging notice is issued must pay the amount of tax charged by the notice.
(2)The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued.
(3)If charging notices are issued to more than one person in respect of the same taxable disposal, all of those persons are jointly and severally liable for the amount of tax charged on the disposal.
52Power to make further provisionE+W
(1)Regulations may make further or different provision about—
(a)the procedures for issuing preliminary notices and charging notices;
(b)the payment of an amount of tax charged by a charging notice;
(c)any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter.
(2)The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
53Late payment interestE+W
(1)Section 157 of TCMA (late payment interest on devolved taxes) (substituted by paragraph 58 of Schedule 23 to LTTA) is amended as follows.
(2)After subsection (1) insert—
“(1A)This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA.”
(3)In subsection (3), after paragraph (b) insert—
“(c)in the case of an amount falling within subsection (1A), the date immediately after the end of the period specified in section 51 of LDTA.”
PART 5 E+WSUPPLEMENTARY PROVISION
CHAPTER 1E+WCHAPTER 1
54Power to make provision for tax creditsE+W
(1)Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.
(2)The regulations may (among other things) make provision—
(a)about conditions to which entitlement to a credit is to be subject;
(b)about the amount of a credit;
(c)about the way in which a person entitled to a credit is to benefit from it (for example, provision for deductions to be made from the tax that would otherwise be chargeable on a person, and for payments to be made to a person, in circumstances prescribed in the regulations);
(d)about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim);
(e)about conditions to which any benefit in respect of a credit is to be, or may be, made subject (for example, conditions requiring payments or repayments to be made to WRA in circumstances prescribed in the regulations);
(f)about circumstances in which WRA may withhold a credit;
(g)permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person's position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;
(h)about duties to keep and preserve records;
(i)for penalties in respect of failures to comply with requirements imposed by or under the regulations;
(j)about reviews and appeals.
(3)The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
Commencement Information
I7S. 54 in force at 18.10.2017 by S.I. 2017/955, art. 2(f)
CHAPTER 2E+WNON-DISPOSAL AREAS
55Designation of non-disposal areaE+W
56Duties of operator in relation to non-disposal areaE+W
57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58Reviews and appeals relating to designation of non-disposal areasE+W
CHAPTER 3E+WINVESTIGATION AND INFORMATION
59Powers of inspectionE+W
60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4E+WPENALTIES UNDER THIS ACT
Penalties relating to calculation of taxable weight of materialE+W
61Penalty for failure to determine weight properlyE+W
62Penalty for applying water discount incorrectlyE+W
63Assessment of penalties under sections 61 and 62E+W
Penalties relating to registrationE+W
64Penalties for carrying out taxable operations without being registeredE+W
65Reasonable excuse for non-complianceE+W
66Penalty for failure to comply with other requirements relating to registrationE+W
67Assessment of penalties under sections 64 and 66E+W
Penalties relating to non-disposal areasE+W
68Penalties relating to non-disposal areasE+W
69Assessment of penalties under section 68E+W
GeneralE+W
70Payment of penaltiesE+W
71Double jeopardyE+W
72Liability of personal representativesE+W
73Power to make regulations about penaltiesE+W
CHAPTER 5E+WADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
74Penalties for multiple failures to make tax returnsE+W
After section 118 of TCMA (penalty for failure to make tax return on or before filing date) insert—
“118APenalties for multiple failures to make tax returns in respect of landfill disposals tax
(1)Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—
(a)begins with the day after the filing date for the tax return, and
(b)ends 12 months later, unless extended under subsection (2)(b).
(2)If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA (“tax return B”) but fails to do so on or before the filing date for tax return B—
(a)the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and
(b)the penalty period is extended so that it ends 12 months after the filing date for tax return B.
(3)The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—
(a)has been required to make under section 39 of LDTA during the penalty period, but
(b)has failed to make on or before the filing dates for those returns.
(4)If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
(5)If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
(6)If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
(7)A penalty period may be extended more than once under subsection (2)(b).”
75Penalty for failure to pay tax on timeE+W
In section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA), for subsection (2) substitute—
“(2)The penalty—
(a)in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
(b)in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.”
76Penalties for multiple failures to pay tax on timeE+W
After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert—
“122ZAPenalty for multiple failures to pay landfill disposals tax on time
(1)Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period—
(a)begins with the day after the penalty date, and
(b)ends 12 months later, unless extended under subsection (2)(b).
(2)If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax (“amount B”) on or before the penalty date for that amount—
(a)the person is not liable to a penalty under section 122(1) in respect of that failure but is liable to a penalty under this section instead, and
(b)the penalty period is extended so that it ends 12 months after the penalty date for amount B.
(3)The amount of the penalty to which a person is liable under this section is determined by reference to—
(a)amount B, and
(b)the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
(4)If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
(5)If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
(6)If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
(7)A penalty period may be extended more than once under subsection (2)(b).”
CHAPTER 6E+WSPECIAL CASES
Corporate groupsE+W
77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
78Conditions for designation as member of groupE+W
79Variation or cancellation of designationE+W
80Reviews and appeals relating to designation of groups of companiesE+W
81Power to make further provision about designation of groups of companiesE+W
Partnerships and unincorporated bodiesE+W
82Registration of partnerships and unincorporated bodies and changes in membershipE+W
83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
84Power to make further provision about partnerships and unincorporated bodiesE+W
Change in persons carrying on landfill businessE+W
85Death, incapacity and insolvencyE+W
(1)This section applies where a person (“A”) carries on a landfill business of another person (“B”) who has died, become incapacitated or become subject to an insolvency procedure.
(2)A must give WRA notice of—
(a)the fact that A is carrying on the landfill business, and
(b)the nature and date of the event that has led to A carrying it on.
(3)The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the landfill business.
(4)WRA may treat A as if A were B for the purposes of the tax, with effect from the time when A began to carry on the landfill business; and WRA may do so whether or not A has given notice under subsection (2).
(5)WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B.
(6)If WRA treats A in that way, A is not required to be registered, or to apply for registration, by virtue of that treatment.
(7)If—
(a)B ceases to be incapacitated or subject to an insolvency procedure, or
(b)A ceases to carry on the landfill business of B,
A must give WRA notice of the cessation and the date on which it occurred.
(8)The notice must be given before the end of the period of 30 days beginning with that date.
(9)WRA must cease to treat A as B if—
(a)WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or
(b)WRA cancels the registration of B.
(10)WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B.
(11)For the purposes of this section, a person becomes subject to an insolvency procedure if—
(a)the person is made bankrupt;
(b)a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45);
(c)the person enters administration or goes into liquidation or receivership;
(d)any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.
86Power to make further provision about death, incapacity and insolvencyE+W
(1)Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where a person who has carried on a landfill business dies, becomes incapacitated or becomes subject to an insolvency procedure.
(2)The regulations may (among other things) make provision—
(a)about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;
(b)about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
(c)which applies whether or not anyone else carries on a person's landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.
87Power to make provision about transfers of businesses as going concernsE+W
(1)Regulations may make provision for securing continuity in the application of any enactment relating to the tax where a landfill business is transferred from one person to another as a going concern.
(2)The regulations may (among other things) make provision—
(a)requiring WRA to be notified of the transfer;
(b)for any liability or duty of the transferor relating to the tax to become a liability or duty of the transferee;
(c)for any entitlement of the transferor to the discharge or repayment of an amount of tax, whether arising before or after the transfer, to become an entitlement of the transferee;
(d)for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the tax as having been done by or in relation to the transferee;
(e)about duties to keep and preserve records.
(3)The regulations may make provision that applies subject to conditions, and may in particular—
(a)provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA;
(b)make provision about the making and determination of applications for approval.
(4)The regulations may make provision for—
(a)penalties in respect of failures to comply with the regulations;
(b)reviews and appeals.
(5)The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
Commencement Information
I8S. 87 in force at 18.10.2017 by S.I. 2017/955, art. 2(g)
CHAPTER 7E+WMISCELLANEOUS
Further provision relating to the taxE+W
88Adjustment of contractsE+W
(1)Where—
(a)a taxable disposal is made at an authorised landfill site,
(b)there is a contract relating to the taxable disposal that provides for a payment to be made, and
(c)after the making of the contract, the tax chargeable on the taxable disposal changes as a result of an enactment relating to the tax,
the amount of the payment provided for under the contract is to be adjusted, unless the contract provides otherwise, to reflect the change in the tax chargeable on the taxable disposal.
(2)For the purposes of this section, a contract relating to a taxable disposal is a contract providing for the disposal of the material contained in the taxable disposal, and it is immaterial whether the contract also provides for other matters.
(3)The reference in subsection (1) to a change in the tax chargeable is a reference to a change—
(a)from no tax being chargeable to tax being chargeable,
(b)from tax being chargeable to no tax being chargeable, or
(c)in the amount of tax chargeable.
89Power to impose secondary liability on controllers of authorised landfill sitesE+W
(1)Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.
(2)A controller of an authorised landfill site or of part of such a site—
(a)is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but
(b)does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.
(3)Regulations under this section may (among other things) make provision—
(a)requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;
(b)about the circumstances in which a controller is required to pay tax;
(c)for determining the amount of tax a controller is required to pay;
(d)about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;
(e)about the procedure for requiring a controller to pay tax;
(f)about when the tax must be paid;
(g)about duties to keep and preserve records;
(h)for penalties in respect of failures to comply with the regulations;
(i)for reviews and appeals.
(4)The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
91Welsh Ministers' exercise of powers and duties under this ActE+W
(1)In exercising their powers and duties under this Act, the Welsh Ministers—
(a)must have regard to the objective of reducing landfill disposals in Wales;
(b)may have regard to such other matters as they think appropriate.
(2)Subsection (1) does not apply to the exercise of powers and duties under section 92.
Commencement Information
I10S. 91 in force at 18.10.2017 by S.I. 2017/955, art. 2(h)
Landfill Disposals Tax Communities SchemeE+W
92Landfill Disposals Tax Communities SchemeE+W
(1)The Welsh Ministers must prepare and publish a Landfill Disposals Tax Communities Scheme on or before the day on which this Act comes fully into force.
(2)The Scheme must make provision for grants to be given by the Welsh Ministers to persons engaged in activities which the Welsh Ministers consider will promote or improve the social or environmental well-being of areas in Wales affected by—
(a)the making of landfill disposals, or
(b)activities preparatory to the making of landfill disposals.
(3)The Scheme may provide for the grants—
(a)to be allocated by reference to criteria specified in the Scheme;
(b)to be subject to conditions specified in the Scheme or by the Welsh Ministers.
(4)The Welsh Ministers—
(a)must review the Scheme—
(i)at least once in the period of 4 years beginning with the day on which it is first published, and
(ii)subsequently, at least once in each period of 4 years beginning with the day on which the previous review is concluded, and
(b)must consult such persons as they think appropriate when doing so.
(5)The Welsh Ministers may revise or revoke the Scheme following a review; but the Scheme may not be revoked within the period of 4 years beginning with the day on which it is first published.
(6)If the Scheme is revised, the Welsh Ministers must publish the revised Scheme.
(7)The Welsh Ministers must lay the Scheme, and any revised Scheme, before the National Assembly for Wales.
PART 6 E+WFINAL PROVISIONS
93Power to make consequential and transitional etc. provisionE+W
(1)Regulations may make—
(a)any incidental, consequential or supplemental provision, or
(b)any transitional, transitory or saving provision,
that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in or made under this Act.
(2)Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act).
(3)In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in—
(a)an Act of Parliament,
(b)an Act or a Measure of the National Assembly for Wales, or
(c)subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—
(i)an Act of Parliament, or
(ii)an Act or a Measure of the National Assembly for Wales.
94Regulations under this Act: generalE+W
(1)Regulations under this Act are to be made by the Welsh Ministers.
(2)A power to make regulations under this Act—
(a)is exercisable by statutory instrument;
(b)includes power to make different provision for different purposes.
(3)A statutory instrument containing only regulations within subsection (4) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.
(4)Regulations are within this subsection if they are—
(a)regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials),
(b)regulations made under section 41(9) (contents of landfill invoice), or
(c)regulations made under section 93 which meet the condition in subsection (5).
(5)The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may—
(a)cause the amount of tax chargeable on a taxable disposal to be greater than the amount that would otherwise be chargeable on the disposal, or
(b)cause tax to be chargeable where no tax would otherwise be chargeable.
(6)Any other statutory instrument containing regulations under this Act, other than one to which section 95 applies, may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.
95Regulations changing tax ratesE+W
(1)This section applies to a statutory instrument containing only—
(a)the second or subsequent regulations made under—
(i)section 14(3) (standard rate of tax);
(ii)section 14(6) (lower rate of tax);
(iii)section 46(4) (unauthorised disposals rate of tax);
(b)regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in regulations within paragraph (a).
(2)The statutory instrument must be laid before the National Assembly for Wales.
(3)If the instrument is not approved by resolution of the National Assembly for Wales during the period of 28 days beginning with the day on which the instrument is made, the regulations cease to have effect at the end of that period.
(4)But if—
(a)the National Assembly for Wales votes on a motion for a resolution to approve the instrument before the last day of that period, and
(b)the motion is not passed,
the regulations cease to have effect at the end of the day on which the vote takes place.
(5)If—
(a)regulations cease to have effect by virtue of subsection (3) or (4),
(b)a taxable disposal was made at a time when the regulations were in force, and
(c)the amount of tax chargeable on the disposal by virtue of the regulations is greater than the amount that would otherwise have been chargeable,
the regulations are to be treated as never having had effect in relation to that disposal.
(6)In calculating the period of 28 days mentioned in subsections (3) and (4), no account is to be taken of any period during which the National Assembly for Wales is—
(a)dissolved, or
(b)in recess for more than 4 days.
96InterpretationE+W
(1)In this Act—
-
“accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);
-
“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);
-
“enactment relating to the tax” (“deddfiad sy'n ymwneud â'r dreth”) means—
(a)this Act and regulations made under it;
(b)TCMA and regulations made under it, as they apply in relation to the tax;
-
“environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);
-
“filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);
-
“land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;
-
“landfill business” (“busnes tirlenwi”) means a business, or a part of a business, in the course of which a person carries out taxable operations;
-
“landfill disposal” (“gwarediad tirlenwi”) means a disposal of material—
(a)by way of landfill, and
(b)as waste;
-
“landfill disposal area” (“man gwarediadau tirlenwi”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;
-
“landfill site” (“safle tirlenwi”) means—
(a)an authorised landfill site, or
(b)any other land where landfill disposals are made;
-
“landfill site activity” (“gweithgarwch safle tirlenwi”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;
-
“LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);
-
“material” (“deunydd”) means material of all kinds, including objects, substances and products of all kinds;
-
“non-disposal area” (“man nad yw at ddibenion gwaredu”) means an area designated under section 55;
-
“notice” (“hysbysiad”) means notice in writing;
-
“operator” (“gweithredwr”), in relation to an authorised landfill site, has the meaning given by section 7(4);
-
“partnership” (“partneriaeth”) means—
(a)a partnership within the Partnership Act 1890 (c. 39),
(b)a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or
(c)a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
-
“qualifying material” (“deunydd cymwys”) has the meaning given by section 15;
-
“qualifying mixture of materials” (“cymysgedd cymwys o ddeunyddiau”) has the meaning given by section 16;
-
“the register” (“y gofrestr”) means the register kept under section 34;
-
“registered” (“cofrestredig”) means registered under section 35 and “registration” (“cofrestru”) means registration under that section;
-
“restoration work” (“gwaith adfer”) has the meaning given by section 8(4);
-
“tax” (“treth”) means landfill disposals tax;
-
“tax return” (“ffurflen dreth”) means a tax return that a person is required to make under section 39;
-
“TCMA” (“DCRhT”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);
-
“the tribunal” (“y tribiwnlys”) means—
(a)the First-tier Tribunal, or
(b)where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
-
“unincorporated body” (“corff anghorfforedig”) does not include a partnership;
-
“WRA” (“ACC”) means the Welsh Revenue Authority.
(2)In this Act—
(a)references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;
(b)references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);
(c)references to a specified landfill site activity are to be interpreted in accordance with section 8;
(d)references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2).
(3)For the purposes of this Act, an appeal is finally determined when—
(a)it has been determined, and
(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
(4)For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.
97Coming into forceE+W
(1)Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent.
(2)The other provisions of this Act come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.
(3)An order under subsection (2) may appoint different days for different purposes.
98Short titleE+W
The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017.
(introduced by section 15)
SCHEDULE 1E+WQUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS
GeneralE+W
1E+WThe Table sets out—
(a)in the second column, the materials that are specified for the purposes of requirement 1 in section 15;
(b)in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.
TABLE
Group | Materials | Conditions |
---|---|---|
1 | Rocks and soil | Naturally occurring |
2 | Ceramic or concrete material | |
3 | Minerals | Processed or prepared |
4 | Furnace slags | |
5 | Ash | |
6 | Low activity inorganic compounds | |
7 | Calcium sulphate |
1The environmental permit relating to the site at which the material is disposed of authorises landfill disposals of non-hazardous waste only. 2The material is disposed of in a cell that does not contain any biodegradable waste. |
8 | Calcium hydroxide and brine | Disposed of in a brine cavity |
InterpretationE+W
2E+WThe Table is to be interpreted in accordance with the following paragraphs of the Schedule.
3E+WThe material in Group 1 comprises only—
(a)rock;
(b)clay;
(c)sand;
(d)gravel;
(e)sandstone;
(f)limestone;
(g)crushed stone;
(h)china clay;
(i)construction stone;
(j)stone from the demolition of buildings or structures;
(k)slate;
(l)sub-soil;
(m)silt;
(n)dredgings.
4E+WThe material in Group 2 comprises only—
(a)glass, including fritted enamel;
(b)ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;
(c)concrete, including reinforced concrete blocks, breeze blocks and aircrete blocks.
5E+WThe material in Group 2 does not include—
(a)glass fibre or glass-reinforced plastic;
(b)concrete plant washings.
6E+WThe material in Group 3 comprises only—
(a)moulding sands, including used foundry sand;
(b)clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite);
(c)mineral absorbents;
(d)man-made mineral fibres, including glass fibres;
(e)silica;
(f)mica;
(g)mineral abrasives.
7E+WThe material in Group 3 does not include—
(a)moulding sands containing organic binders;
(b)man-made mineral fibres made from—
(i)glass-reinforced plastic, or
(ii)asbestos.
8E+WThe material in Group 4 comprises only—
(a)vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;
(b)slag from waste incineration.
9E+WThe material in Group 5 comprises only fly ash and bottom ash from—
(a)wood or waste combustion, or
(b)coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).
10E+WThe material in Group 5 does not include fly ash from—
(a)sewage sludge, or
(b)municipal, clinical or hazardous waste incinerators.
11E+WThe material in Group 6 comprises only—
(a)calcium based reaction wastes from titanium dioxide production;
(b)calcium carbonate;
(c)magnesium carbonate;
(d)magnesium oxide;
(e)magnesium hydroxide;
(f)iron oxide;
(g)ferric hydroxide;
(h)aluminium oxide;
(i)aluminium hydroxide;
(j)zirconium dioxide.
12E+WGroup 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.
13E+WIn the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.
(introduced by section 34(3))
SCHEDULE 2E+WCONTENTS OF REGISTER
General informationE+W
1E+WA person's entry in the register must contain the following information—
(a)the person's name;
(b)any trading name used by the person;
(c)a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;
(d)the person's business address;
(e)the address or description of each authorised landfill site of which the person is the operator;
(f)the registration number assigned to the person by WRA.
Representative members of corporate groups: additional information about groupE+W
2E+WIf a registered person is the representative member of a group of bodies corporate designated under section 77, the person's entry in the register must include—
(a)a statement of that fact;
(b)the name and business address of every other body corporate that is a member of the group;
(c)the address or description of each authorised landfill site of which any member of the group is the operator;
(d)the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).
Partnerships and unincorporated bodies: additional information about membersE+W
3E+WWhere a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.
InterpretationE+W
4E+WFor the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.
(introduced by section 41(8))
SCHEDULE 3E+WCONTENTS OF LANDFILL INVOICE
1E+WA landfill invoice must contain the following information—
(a)an identifying number;
(b)the date on which the invoice is issued;
(c)the name and address of the person issuing the invoice;
(d)the registration number assigned to that person by WRA;
(e)the name and address of the person to whom the invoice is issued;
(f)the date on which the taxable disposal is made;
(g)a description of the material in the taxable disposal;
(h)the rate of tax chargeable on the material in the taxable disposal;
(i)the taxable weight of the material in the taxable disposal;
(j)any discount applied under section 19(3) in respect of water present in the material;
(k)any relief claimed in relation to the taxable disposal;
(l)the amount of tax chargeable on the taxable disposal;
(m)the total amount of consideration payable in respect of the invoice.
2E+WWhere a landfill invoice is issued in respect of more than one taxable disposal, it must show, in respect of each taxable disposal, the information specified in paragraph 1(f) to (l).
(introduced by section 90)
SCHEDULE 4E+WMINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
1E+WTCMA is amended as follows.
2E+WIn section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—
(a)the existing text becomes subsection (1);
(b)after that subsection insert—
“(2)But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”
3E+WIn section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute “—
(a)in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
(b)in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.”
4E+WIn section 104 (carrying out inspections under section 103: further provision)—
(a)in the heading, after “103” insert “ , 103A or 103B ”;
(b)in subsection (1), after “103,” insert “ 103A or 103B, ”;
(c)in subsection (2), omit “business”.
5E+WIn section 105 (carrying out inspections under section 103: use of equipment and materials)—
(a)in the heading, after “103” insert “ , 103A or 103B ”;
(b)in subsection (1), for “103 onto the business” substitute “ 103, 103A or 103B onto the ”;
(c)after subsection (6) insert—
“(7)References in this section to a notice issued under section 103(3)(b)(i) include a notice issued under that provision as applied by sections 103A(4) and 103B(5).”
6E+WIn section 107 (producing authorisation to carry out inspections), after “103” insert “ , 103A, 103B ”.
7E+WIn section 108 (approval of tribunal for inspection)—
(a)in subsection (1)(a), after “103“ insert “ , 103A, 103B ”;
(b)in subsection (1)(b), after “103” insert “ , 103A or 103B ”;
(c)in subsection (2), after “103” insert “ , 103A or 103B ”;
(d)in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—
“(a)it is satisfied that the applicable requirement is met,”;
(e)after subsection (4) insert—
“(4A)The applicable requirement is—
(a)in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;
(b)in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
(c)in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.”
8E+WIn section 111 (interpretation of Chapter 4)—
(a)the existing text becomes subsection (1);
(b)after that subsection insert—
“(2)For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.”
9E+WIn section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—
(a)the existing provision becomes subsection (1);
(b)after that subsection insert—
“(2)But see section 118A for an exception to the rule above.”
10E+WIn section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”.
11E+WIn section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—
(a)after subsection (2) insert—
“(2A)But see section 122ZA for an exception to the rule in subsection (1).”;
(b)in subsection (3), for “section 122A” substitute “ sections 122ZA and 122A ”.
12E+WIn section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “ or 122ZA ”.
13E+WIn section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “ sections 122 to 122A ”.
14E+WIn section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—
(a)in subsection (5), after “section 122” insert “ , 122ZA ”;
(b)in subsection (6), after “section 122” insert “ , 122ZA ”.
15E+WIn section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.
16E+WIn section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—
“(2A)In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.”
17E+WIn section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—
(a)in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;
(b)in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;
(c)after subsection (6) insert—
“(7)In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
(a)section 154, or
(b)section 70 of LDTA.”
18E+WIn section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “ (including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5)) ”.
19E+WIn section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—
(a)in subsection (2), insert at the appropriate places—
““landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;”;
““LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);”;
(b)in that subsection, in the definition of “the Welsh Tax Acts”—
(i)omit the “and” after paragraph (a);
(ii)at the end of paragraph (b) insert “, and
(c)LDTA.”
20E+WIn section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places—
Landfill disposals tax (“treth gwarediadau tirlenwi”) | section 192(2) |
LDTA (“DTGT”) | section 192(2) |