anaw/2017/3/2022-09-09

Landfill Disposals Tax (Wales) Act 2017 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. Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows: This Part provides an overview of this Act. Part 2— makes provision for a tax (landfill disposals tax) to be charged on taxable disposals, explains what a taxable disposal is, and makes provision about disposals that are exempted from the tax. Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites. It includes provision about— the persons on whom the tax is chargeable, how the amount of tax chargeable on a taxable disposal is to be calculated, taxable disposals for which relief from the tax may be claimed, registration and accounting requirements, and payment, recovery and repayment of the tax. 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— the persons on whom the tax may be charged, the procedure by which tax is charged on a person, payment of the tax, and late payment interest on unpaid tax. Part 5 makes supplementary provision in connection with the tax. It includes provision— enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax, about the creation of non-disposal areas within authorised landfill sites, about the inspection of premises and information sharing, about penalties, 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 about other miscellaneous matters. Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme. Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act). A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act. The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax. References in this Act to tax (or to the tax) are references to landfill disposals tax. A taxable disposal is made when all of the following conditions are met. Condition 1 is that there is a disposal of material by way of landfill (see section 4). Condition 2 is that either— the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5(1)), or the disposal requires an environmental permit (see section 5(2)) but the land where it is made is not, and does not form part of, an authorised landfill site. Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7). Condition 4 is that the disposal is made in Wales. See also section 8 for specified landfill site activities that are to be treated as taxable disposals (whether or not the above conditions are met). There is a disposal of material by way of landfill if material is— deposited on the surface of land or on a structure set into the surface, or deposited under the surface of land (for example, in a cavity such as a cavern or mine). Subsection (1) applies whether or not the material is placed in a container before it is deposited. Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax). Land is an authorised landfill site if an environmental permit authorising disposals of material by way of landfill is in force in relation to the land. An environmental permit is a permit granted under regulations made under section 2 of the Pollution Prevention and Control Act 1999 (c. 24). A disposal of material is a disposal of it as waste if the person responsible for the disposal intends to discard the material. An intention to discard material may be inferred from the circumstances of its disposal, and in particular from the fact (where it is the case) that the material is deposited in a landfill disposal area. The following are not to be treated as inconsistent with an intention to discard material— making a temporary use of the material, or a use of the material which is incidental to its disposal by way of landfill; deriving a benefit from the material or from anything emitted by it (for example, using gas produced by its decomposition in electricity generation). Regulations may modify the meaning of a disposal of material as waste (including by amending this section or any other enactment relating to the tax). This section identifies the person responsible for a disposal of material for the purposes of section 6. In the case of a disposal made at an authorised landfill site, the person responsible for the disposal is the person who is the operator of the site at the time of the disposal. But if the disposal is made without the permission of the operator, the person responsible for the disposal is the person who makes the disposal. The operator of an authorised landfill site is the holder of the environmental permit authorising disposals of material by way of landfill at the site. In the case of a disposal made at a place that is not, and does not form part of, an authorised landfill site, the person responsible for the disposal is the person who makes the disposal. The carrying out of a specified landfill site activity in Wales is to be treated as a taxable disposal of the material in relation to which the activity is carried out (whether or not the conditions in section 3 are met). The taxable disposal is to be treated as being made when the specified landfill site activity is first carried out in relation to the material. The following are specified landfill site activities when carried out at an authorised landfill site— using material to create or maintain a temporary road giving access to a landfill disposal area; using material to create or maintain a temporary hard standing; using material to create or maintain a cell bund; using material (other than naturally occurring material extracted from the site) to create or maintain a temporary screening bund; using material to cover a landfill disposal area during a temporary cessation in landfill disposals; placing material in a landfill disposal area to provide a base for, or prevent damage to, anything used to line, cap or drain that area; keeping material in a non-disposal area beyond the end of the maximum period specified in the notice designating the area under section 55, unless the material is dealt with in accordance with an agreement under section 56(4)(a); storing ashes (for example, fly ash and bottom ash); using material in restoration work. In subsection (3)— “cell bund” (“bwnd cell”) means a structure within a landfill disposal area which separates quantities of material deposited in that area; “hard standing” (“arwyneb solet”) means a base on which a landfill site activity is carried out; “restoration work” (“gwaith adfer”) means work carried out to restore an authorised landfill site (or any part of the site) to a use other than making landfill disposals; but where a landfill disposal area is capped, work carried out to restore that area is restoration work only if it is carried out after the area has been capped; “screening bund” (“bwnd sgrinio”) means a structure, whether above or below ground, for protecting or concealing a landfill site activity or reducing noise. Regulations may— provide that a landfill site activity is to be a specified landfill site activity, modify the description of a specified landfill site activity, or provide that an activity is to cease to be a specified landfill site activity. The regulations may amend this section or any other enactment relating to the tax. This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals. A disposal of material that is exempt from tax is not a taxable disposal. In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material. A disposal of material is exempt from tax to the extent that— it is a disposal of material which has already been included in a taxable disposal— which was made at an authorised landfill site, and in respect of which tax was chargeable, and it is made at the same authorised landfill site as that taxable disposal. A disposal of material is exempt from tax if— it is a disposal of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained), and it is made at an authorised landfill site which meets the condition in subsection (2). The condition is that no landfill disposals were made at the site during the relevant period other than disposals of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained). The relevant period is the period which— begins with the day on which this section comes into force, or on which the site becomes an authorised landfill site, whichever is later, and ends immediately before the disposal mentioned in subsection (1). create an additional exemption from tax, modify an existing exemption, or remove an exemption. The regulations may provide for an exemption to apply subject to conditions (for example, a condition requiring WRA to be notified before a disposal is made). The regulations may amend any enactment relating to the 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). This section applies to a taxable disposal of material made at an authorised landfill site. 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. The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations. Subsection (2) does not apply to the disposal if the material disposed of— consists entirely of one or more qualifying materials (see section 15), or is a qualifying mixture of materials (see section 16). 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. The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations. Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material. See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated. 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— 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 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. Regulations may amend Schedule 1. A qualifying mixture of materials is a mixture in respect of which the following requirements are met. Requirement 1 The mixture consists of— one or more qualifying materials, and a small amount of one or more non-qualifying materials that is incidental to the qualifying materials. Requirement 2 There is— 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 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— disposal, or 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. For the purposes of requirement 1— 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; 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. 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). Regulations may amend this section to— add a further requirement to subsection (1), modify an existing requirement, remove a requirement, or 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. 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. 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. The regulations may provide (among other things)— that the mixture must originate in a prescribed way (for example, by means of a prescribed waste treatment process); that there must be prescribed evidence regarding the nature of the fines in the mixture; 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); that there must be prescribed evidence regarding the taking of those steps; that the mixture must give a prescribed result if subjected to a prescribed test. Where regulations are made under subsection (2)(e), regulations may also make connected provision, including (among other things) provision— requiring the operator of an authorised landfill site to carry out the prescribed test (“the test”) on prescribed mixtures of fines; specifying when the operator must do so; enabling WRA— 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; to carry out the test itself on any mixture of fines brought onto the site; requiring the operator and WRA— to keep prescribed evidence in connection with the test, and to preserve it for a prescribed period; requiring the operator to provide prescribed information to WRA in connection with the test— at prescribed intervals; in the prescribed form and manner; requiring or permitting the operator to take prescribed steps if a mixture of fines fails the test; prohibiting prescribed mixtures of fines from being treated as qualifying mixtures of materials in prescribed circumstances. Regulations under subsection (3) may make provision for— penalties, or 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. 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). “fines” (“gronynnau mân”) means particles produced by a waste treatment process that involves mechanical treatment; The taxable weight of the material in a taxable disposal made at an authorised landfill site⁠— must be calculated by the operator of the site at which the taxable disposal is made; may be calculated by WRA if it thinks it appropriate to do so. The calculation is to be made— in accordance with section 19, if made by the operator; in accordance with section 22, if made by WRA. Where— no tax return has been made in respect of the disposal, and WRA— calculates the taxable weight of the material, and applies the result in issuing a notice to the operator in respect of the disposal, the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by WRA, unless the operator subsequently takes the steps set out in subsection (4). Where the operator— applies the result in making or amending a tax return in respect of the disposal, the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by the operator, unless WRA subsequently takes the steps set out in subsection (5). Where WRA— calculates the taxable weight of the material after a tax return has been made in respect of the disposal, and The operator of an authorised landfill site must calculate the taxable weight of the material in a taxable disposal in the following way. The operator must determine the weight of the material in tonnes in accordance with section 20. If the operator has approval under section 21 to apply a discount in relation to the disposal, the operator may apply the discount (or a lesser discount) to the weight determined under subsection (2), subject to the conditions of the approval (if any). The result is the taxable weight of the material in the taxable disposal. The operator of an authorised landfill site must determine the weight of the material in a taxable disposal by using a weighbridge. The operator must ensure, for the purposes of subsection (1)— that the material is weighed on the weighbridge before the disposal is made, and that the weighbridge meets each requirement in weights and measures legislation that applies to the weighbridge (if any). The operator of an authorised landfill site may make an application to WRA for approval to use an alternative method to determine the weight of the material in a taxable disposal. An application must— be made in such manner, contain such information, and be accompanied by such documents, as may be specified by WRA (either generally or in a particular case). Where the operator makes an application for approval— WRA must issue a notice to the operator of its decision on the application, and if WRA gives approval, the notice must set out the details of the approval. An approval— may relate to all the taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only; may be unconditional or subject to conditions; may be given for a fixed period or an unlimited period; may be varied or revoked at any time by issuing a notice to the operator. If WRA gives the operator approval to use an alternative method to determine the weight of the material in a taxable disposal, the operator— must use that method in relation to the disposal (instead of the method described in subsection (1)), and must do so in accordance with any condition to which the approval is subject. In this section, “weights and measures legislation” means the Weights and Measures Act 1985 (c. 72) and regulations made (in whole or in part) under that Act. The operator of an authorised landfill site may make an application to WRA for approval to apply a discount in respect of water present in material when calculating the taxable weight of the material in a taxable disposal. An application for approval must be made in writing. WRA may give the operator approval to apply a discount in respect of water present in material only if— the water is present because— it had to be added to enable the material to be transported for disposal, it had to be used to extract a mineral, it had to be added in the course of an industrial process, or it arose as a necessary consequence of an industrial process, or the material is a residue from the treatment of effluent or sewage at a water treatment works. may relate to all taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only; may specify different discounts for different descriptions of taxable disposals; may be unconditional or subject to conditions (for example, a condition requiring payment in respect of tests on material); The operator of an authorised landfill site must keep a record of each taxable disposal in relation to which a discount is applied in respect of water present in material (a “water discount record”). WRA may specify— the form in which a water discount record must be kept; the information that must be contained in it. The record is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38(1) of TCMA for the purpose of demonstrating that the tax return that the operator is required to make, in respect of the accounting period in respect of which tax is chargeable on the disposal, is correct and complete. Where WRA calculates the taxable weight of the material in a taxable disposal, it must do so by— determining the weight of the material in tonnes using any method it thinks appropriate, and where there is approval under section 21 to apply a discount in relation to the disposal, applying the discount to the weight determined under paragraph (a), subject to the conditions of the approval (if any). But if WRA is satisfied that a failure or breach mentioned in section 23 has occurred in relation to the taxable disposal, it may, in making its calculation, take the steps set out in that section in respect of the failure or breach. This section applies where WRA calculates the taxable weight of the material in a taxable disposal. Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to make a tax return in relation to the disposal, WRA may ignore section 22(1)⁠(b). Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to determine the weight of the material in the disposal in accordance with section 20, WRA may— ignore section 22(1)(b), or reduce the discount to be applied under section 22(1)(b) as it thinks appropriate. Where WRA is satisfied that the operator of the site at which a taxable disposal is made— has approval under section 21 to apply a discount in relation to the disposal, but is in breach of a condition of the approval, WRA may take the steps set out in subsection (5). WRA may— Where WRA is satisfied that there is no water discount record in respect of a taxable disposal, WRA may ignore section 22(1)(b). Where WRA is satisfied that the water discount record in respect of a taxable disposal does not meet a requirement specified under section 21(7), WRA may— In this section, “water discount record” has the meaning given by section 21(6). In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (g) (inserted by paragraph 62 of Schedule 23 to LTTA) insert— a decision relating to the method to be used by the operator of an authorised landfill site to determine the weight of material for the purposes of landfill disposals tax; Regulations may add to, repeal or otherwise amend any provision in this Act relating to the taxable weight of the material in a taxable disposal made at an authorised landfill site (including provision relating to the application of a discount in respect of water present in the material). This Chapter provides relief from tax for certain taxable disposals. This Chapter applies only to disposals made at authorised landfill sites. Tax is not chargeable in respect of a taxable disposal if it is relieved from tax. Relief from tax must be claimed in a tax return. A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of⁠— material within subsection (2) or (3), or material within one of those subsections and material within subsection (4). Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial)— a river, canal or other watercourse, or a dock, harbour or the approaches to a harbour. Material is within this subsection if— it consists of naturally occurring mineral material, and 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. it is qualifying material, 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 the amount of material that has been added is no greater than is necessary to achieve that purpose. In this section, references to material being removed are to it being removed by dredging or in any other way. A taxable disposal is relieved from tax if it is a disposal of material— all of which results from mining operations (whether deep or open-cast) or from quarrying operations, all of which is naturally occurring material extracted from the earth in the course of the operations, and 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. A process is within this subsection if— it is separate from the mining or quarrying operations, or it forms part of those operations and permanently alters the material's chemical composition. A taxable disposal is relieved from tax if— it is a disposal of material— consisting entirely of qualifying material, or consisting entirely of top-soil, and it forms part of restoration work carried out in accordance with an approval given by WRA. WRA may approve the carrying out of restoration work at an authorised landfill site only if— the operator of the site applies in writing to WRA for the approval, the application is made before the restoration work begins, and WRA is satisfied that the work is required by a condition of an environmental permit or planning permission relating to the site. may relate to all or part of the work described in the application for the approval; may relate to work carried out before or after the approval is given (or both); may be unconditional or subject to conditions (for example, a condition requiring reports to WRA about the carrying out of the work). This section applies where the operator of an authorised landfill site has applied to WRA for approval for the carrying out of restoration work. WRA may by notice request further information from the operator for the purpose of deciding whether or on what terms to give approval. Notice of a request for further information must— be issued within the period of 30 days beginning with the day on which WRA receives the application for approval, and 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. WRA must issue a notice to the operator of its decision on the application within the period of 30 days beginning— if WRA does not request further information, with the day on which WRA receives the application for approval, or if WRA requests further information, with the earlier of— the day on which WRA receives the information, and the day on which the period for providing the information ends. If WRA gives approval, the notice must set out the details of the approval. WRA and the operator of an authorised landfill site may agree to extend a period of time specified by or under this section. 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). This section applies where WRA has approved the carrying out of restoration work at an authorised landfill site. 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. 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. 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. 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. it is a disposal of material consisting entirely of qualifying material, or a qualifying mixture of materials that does not consist entirely of fines; it is made at an authorised landfill site (or part of such a site) that was used for open-cast mining operations or quarrying operations, it is made in accordance with a condition of planning permission relating to the site which requires the site (or the part in question) to be wholly or partially refilled after those operations end, and no other taxable disposals have been made at the site (or at the part in question) since those operations ended, apart from disposals that were relieved from tax under section 28 or this section or disposals that would be relieved from tax under this section if they were made now. If the operations mentioned in subsection (1)(b) ended before the coming into force of this section, the reference in subsection (1)(d) to other taxable disposals includes disposals that were taxable disposals for the purposes of Part 3 of the Finance Act 1996 (c. 8) (landfill tax). If all open-cast mining operations and quarrying operations at the site ended before 1 October 1999, disposals of material at the site are not relieved from tax under this section unless the requirement mentioned in subsection (1)(c) was imposed on or before that date. create an additional relief from tax, modify an existing relief, or remove a relief. 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). WRA must keep a register of persons who carry out taxable operations. A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made. A person's entry in the register must contain the information specified in Schedule 2. The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax. WRA may publish information contained in the register. A person who carries out taxable operations must be registered with WRA. A person who intends to carry out taxable operations but is not registered— must apply in writing to WRA to be registered, and must do so at least 14 days before the day on which the person begins to carry out taxable operations. WRA must register the person if satisfied that the application— contains the information WRA requires to register the person, and is in the form (if any) specified by WRA. WRA must issue a notice to the person of its decision on the application. If WRA registers the person, the notice must set out the person's entry in the register. A registered person must give WRA notice of any change of circumstances which causes the person's entry in the register to become inaccurate. The notice must be given before the end of the period of 30 days beginning with the day on which the change occurs. A person who has provided information to WRA for a purpose relating to registration must give WRA notice if the person discovers an inaccuracy in any of the information. The notice must be given before the end of the period of 30 days beginning with the day on which the person discovers the inaccuracy. If WRA is satisfied that information contained in the register is inaccurate, it may correct the register (whether or not the registered person to whom the information relates has given WRA notice of the inaccuracy). If WRA corrects a person's entry in the register, it must issue a notice to the person setting out the corrected entry. A registered person who ceases to carry out taxable operations must apply in writing to WRA for the cancellation of the person's registration. The application must be made before the end of the period of 30 days beginning with the day on which the person ceases to carry out taxable operations. WRA may cancel a person's registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation). But WRA may not cancel the person's registration unless satisfied that all of the tax that the person is required to pay has been paid, and all of the tax credit to which the person is entitled and which the person has claimed— has been set off against an amount of tax that the person would otherwise be required to pay, or has been paid to the person. WRA may also cancel a person's registration if satisfied that the person has not carried out taxable operations and does not intend to do so. If WRA cancels a person's registration, it must issue a notice of the cancellation to the person. In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (h) (inserted by section 24 of this Act) insert— a decision relating to the registration of a person for the purposes of landfill disposals tax; A person who carries out taxable operations must make a tax return to WRA in respect of each accounting period. The tax return must contain— an assessment of the amount of tax chargeable on the person in respect of the accounting period (see section 41), and either— a declaration by the person that the information contained in the return, and in any document that accompanies the return, is correct and complete to the best of the person's knowledge, or if the person authorises an agent to complete the return on the person's behalf, a certification by the agent that the person has made a declaration to that effect. The tax return must be made on or before the filing date for the return. The filing date for the return— is the last working day of the month that follows the month in which the accounting period ends, unless the filing date is varied under section 40; if the filing date is varied under section 40, is the date specified in the notice that makes the variation (and if more than one variation is made to the filing date, is the date specified in the notice that makes the last variation). The accounting periods in respect of which a person must make a tax return— are the periods specified in subsections (6) and (7), unless those periods are varied under section 40; if the periods specified in subsections (6) and (7) are varied under section 40, are the periods specified in the notice that makes the variation (and if more than one variation is made to the accounting periods, are the periods specified in the notice that makes the last variation). In the case of a person who is registered— the first accounting period is the period— beginning with the day on which the person begins to carry out taxable operations (or, if later, the day on which the person becomes registered), and ending with a day specified in a notice issued by WRA to the person; the subsequent accounting periods are each subsequent period of 3 months in which the person carries out taxable operations. In the case of a person who is not registered— beginning with the day on which the person begins to carry out taxable operations, and ending with the end of the calendar quarter in which the person begins to do so (or, if sooner, the day before the day on which the person becomes registered); the subsequent accounting periods are each subsequent calendar quarter in which the person carries out taxable operations (but if the person becomes registered before the end of a calendar quarter, the accounting period relating to that quarter ends with the day before the day on which the person becomes registered). In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December. WRA may vary— the duration of an accounting period; the filing date for a tax return. A variation is made by issuing a notice to the person to whom it applies. The notice must set out the details of the variation. WRA may issue a notice under this section either— on the application of a person who carries out taxable operations or who intends to do so, or on its own initiative. An application for a variation must be made in writing. If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application. 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. 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). 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. The person may vary or withdraw the notice by giving a further notice to WRA. 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— to all taxable disposals made at an authorised landfill site at which the person carries out taxable operations, or 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. 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. WRA may vary or withdraw the notice by issuing a further notice to the person. In this section, a “landfill invoice” means an invoice which— is issued in respect of a taxable disposal, and contains the information specified in Schedule 3. Regulations may amend Schedule 3. A person who makes a tax return must pay the amount of tax stated in the return as the amount assessed to be chargeable on the person on or before the filing date for the return. But if an amount of tax credit is set off against that amount of tax in accordance with regulations made under section 54, the amount of tax that the person is required to pay by that date is the amount that remains outstanding after the set-off (if any). Where an amount of tax is assessed to be chargeable on the person as a result of an amendment made to the tax return under section 41 of TCMA (amendment of tax return by taxpayer), the person must pay the amount— if the amendment is made on or before the filing date for the return, on or before the filing date, or if the amendment is made after the filing date for the return, on the day that the person gives notice of the amendment to WRA. See the following provisions of TCMA for provision about the payment of amounts of tax in other circumstances— section 42(4A) (amount payable as a result of a correction made to a tax return by WRA); section 45(4) (amount payable as a result of an amendment made to a tax return during an enquiry); section 50(4) (amount payable as a result of an amendment made to a tax return on the completion of an enquiry); section 52(5) (amount payable in accordance with a WRA determination); section 61(2) (amount payable in accordance with a WRA assessment). A person who carries out taxable operations must keep a record (a “landfill disposals tax summary”) of— the amount of tax chargeable on the person, ... the amount of tax credit claimed by the person, and the tax paid by the person, in respect of each accounting period. the form in which the landfill disposals tax summary must be kept, and The landfill disposals tax summary is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38(1) of TCMA for the purpose of demonstrating that the tax return that the person is required to make in respect of the accounting period is correct and complete. Section 181B of TCMA (postponement requests) (inserted by paragraph 63 of Schedule 23 to LTTA) is amended as follows. omit the “and” after paragraph (a), and at the end of paragraph (b) insert , and where the request relates to an amount of landfill disposals tax, the reasons why the person making the request thinks that recovery of the amount (and interest on that amount) would cause the person financial hardship. In subsection (4)— the words from “thinks that” to “excessive,” become paragraph (a), and after that paragraph insert and where the request relates to an amount of landfill disposals tax, has reason to believe that recovery of the amount (and interest on that amount) would cause the person financial hardship, In subsection (5)— the words from “thinks that” to “excessive” become paragraph (a), and for the words from “it may grant” to the end substitute , or where the request relates to an amount of landfill disposals tax, has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person financial hardship, WRA may grant the request in respect of such part of the amount as it thinks appropriate. In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert— Case 8 is where— the claim is made in respect of an amount of landfill disposals tax, and an amount of landfill disposals tax that the claimant is required to pay has not been paid. 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. 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. The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate. The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations. Regulations under subsection (4) may prescribe different rates for different descriptions of material. For the purposes of this Chapter, a person meets the charging condition in respect of a taxable disposal if the person— made the disposal, or knowingly caused or knowingly permitted the disposal to be made. For the purposes of subsection (1)(b)— 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 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. Regulations may make further or different provision about— circumstances in which a person is to be treated as meeting (or not meeting) the charging condition, or matters that are to be taken into account in determining whether a person meets (or does not meet) that condition. WRA may issue a preliminary notice to a person if it appears to WRA that— a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and the person meets the charging condition in respect of the disposal (see section 47). A preliminary notice must— identify the land where the taxable disposal appears to have been made; describe the circumstances of the disposal and the nature of the material disposed of, so far as they are known to WRA; 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; explain why WRA thinks that the person to whom the notice is issued meets the charging condition in respect of the disposal; state the amount of the proposed charge to tax on the disposal; explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of. A preliminary notice must also inform the person to whom it is issued— 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, that the person may request that WRA extend that period, and that the person may make written representations to WRA at any time before a notice is issued under section 49. A single preliminary notice may relate to more than one taxable disposal or to an unascertained number of taxable disposals. WRA may not issue a preliminary notice more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates. 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. This section applies where— WRA has issued a preliminary notice to a person under section 48, and the period of 45 days beginning with the day on which the notice was issued, or any longer period agreed by WRA, has ended. WRA must either— issue a charging notice to the person in respect of any of the disposals to which the preliminary notice relates, or 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. WRA may issue a charging notice to a person only if satisfied that— the person meets the charging condition in respect of the disposal. In deciding whether to issue a charging notice to a person, WRA must have regard to any written representations made by the person.

A charging notice must— give details of the taxable disposal or disposals to which the notice relates; 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; state the amount of the charge to tax on the disposal or disposals; explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of; inform the person of the rights to request a review and to appeal against the notice under Part 8 of TCMA. This section applies where WRA— 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 thinks that there is likely to be a loss of tax if it proceeds under sections 48 and 49. WRA may issue a charging notice to the person without first issuing a preliminary notice. A charging notice issued under this section must include— the information specified in section 49(5), and WRA's reasons for issuing the notice without first issuing a preliminary notice. 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. 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. A person to whom a charging notice is issued must pay the amount of tax charged by the notice. The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued. 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. the procedures for issuing preliminary notices and charging notices; the payment of an amount of tax charged by a charging notice; any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter. The regulations may amend or apply (with or without modifications) any enactment relating to the tax. Section 157 of TCMA (late payment interest on devolved taxes) (substituted by paragraph 58 of Schedule 23 to LTTA) is amended as follows. After subsection (1) insert— This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA. In subsection (3), after paragraph (b) insert— 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. Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax. The regulations may (among other things) make provision— about conditions to which entitlement to a credit is to be subject; about the amount of a credit; 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); about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim); 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); about circumstances in which WRA may withhold a credit; 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; about duties to keep and preserve records; for penalties in respect of failures to comply with requirements imposed by or under the regulations; about reviews and appeals. WRA may designate a part of an authorised landfill site in Wales as a non-disposal area by issuing a notice to the operator of the site. A notice designating a non-disposal area must specify— the authorised landfill site to which it relates, the boundaries of the area that it designates, and the date on which the designation of the area takes effect. The notice— must specify the descriptions of material that must be deposited in the non-disposal area, may specify descriptions of material that must not be deposited in the area, must require the weight of any material that is deposited in or removed from the area to be determined using a method specified in the notice, may specify a maximum amount of material that may be kept in the area, must specify the landfill site activities that may be carried out in the area, and must specify the maximum period for which material may be kept in the area. The provision made by the notice under subsection (3) may include— provision that is subject to conditions or exceptions, and different provision for different cases (including different descriptions of material). WRA may vary or cancel a designation under this section by issuing a further notice to the operator of the site. A notice varying or cancelling a designation— must set out the details of the variation or cancellation, must specify the date on which it takes effect, and may specify steps that the operator is required or permitted to take in connection with the variation or cancellation. WRA may make, vary or cancel a designation under this section— on the application of the operator of the authorised landfill site to which the designation relates, or An application for a designation, variation or cancellation must be made in writing. If WRA refuses an application, it must issue a notice of its decision to the operator of the authorised landfill site. Regulations may amend this section to make further or different provision about the contents of a notice issued under this section. a notice is in force designating a part of an authorised landfill site as a non-disposal area, and there is material at the site which is of a description specified in the notice as material which must, or must not, be deposited in the area, the operator of the site must ensure that the material is dealt with in accordance with the provisions of the notice. Subsection (1) ceases to apply in relation to material if a taxable disposal of the material is made outside the non-disposal area. Subsection (1) does not apply in relation to material if— a taxable disposal of the material is going to be made immediately after it is produced at or brought onto the authorised landfill site, or the material is in transit between places outside the site and is going to be removed from the site immediately. Nor does that subsection apply if— WRA agrees in a particular case that material may be dealt with otherwise than in accordance with the provisions of the notice designating the non-disposal area, and the material is dealt with in accordance with the agreement. An agreement given by WRA under subsection (4)(a)— may provide that anything done in relation to material identified in the agreement is to be treated as having been done in relation to other material of the same description at the authorised landfill site; may relate to things done before the agreement is given if WRA is satisfied that the operator of the site could not reasonably have been expected to obtain its agreement before they were done. See section 8(3)(g) for provision which treats a taxable disposal as being made if material is kept in a non-disposal area beyond the end of the maximum period specified in the notice designating the area, unless the material is dealt with in accordance with an agreement under subsection (4)(a). Regulations may amend this section to make further or different provision about circumstances in which subsection (1) does not apply (or ceases to apply). Where part of an authorised landfill site has been designated as a non-disposal area, the operator of the site must keep records relating to material that is deposited in the area. The records must be sufficient to enable WRA to determine whether the operator is complying, or has complied, with section 56 in relation to the material. the form in which the records must be kept, and the information that must be contained in them. The operator must preserve the records until the end of the period of 6 years beginning with the date on which the material is removed from the non-disposal area, or ceases to be material of a description that must be deposited in the area, whichever is earlier. But an agreement given under section 56(4)(a) in relation to material may require the operator to preserve the records relating to the material until the end of a period of 6 years beginning with a different date (whether earlier or later) from the one specified in subsection (4). See Chapter 2 of Part 3 of TCMA for other duties to keep and preserve records which apply where a taxable disposal is treated as being made by virtue of section 8(3)(g). In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (i) (inserted by section 38 of this Act) insert— a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax; After section 103 of TCMA (power of WRA to inspect business premises) insert— If WRA has grounds for believing that the following conditions are met, WRA may enter a person's business premises and inspect— the premises; business assets that are on the premises; relevant business documents that are on the premises (but see section 110). The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal. The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned. Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1). In this section, “relevant business documents” means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax. The circumstances in which WRA is to be treated as having grounds for believing that the first condition is met include (for example) circumstances where WRA has grounds for believing that the person⁠— is, or has been, involved in any capacity with receiving, transporting or supplying any material for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal, or is, or has been, involved in any capacity in subjecting any material to any procedure or use, or otherwise in dealing with or making arrangements in respect of any material, for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal. An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B. references to a disposal of material include the carrying out of a specified landfill site activity in relation to material; “material”, “specified landfill site activity” and “taxable disposal” have the same meanings as in LDTA. This section applies if WRA has grounds for believing— that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4). WRA may enter the premises and inspect— the premises, and anything on the premises (including documents). Premises are within this subsection if WRA has reason to believe that⁠— the disposal was made at them, or the occupier of the premises meets, or may meet, the charging condition in respect of the disposal. The purposes are— determining whether the disposal was made at the premises; identifying the nature or origin of the material disposed of; identifying the date on which the disposal was made; determining whether the disposal is a taxable disposal; determining the weight of the material disposed of; determining the amount of any proposed charge to tax under LDTA on the disposal; identifying a person who meets, or may meet, the charging condition in respect of the disposal. “authorised landfill site”, “material” and “taxable disposal” have the same meanings as in LDTA; references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA. In section 103 of TCMA, after subsection (7) insert— A person within subsection (2) may disclose information to WRA for the purpose of assisting it in the collection and management of the tax. The persons are— a county council or county borough council in Wales; the Natural Resources Body for Wales. A disclosure under this section does not breach— any obligation of confidence owed by the person making the disclosure, or any other restriction on the disclosure of information (however imposed). But nothing in this section authorises a disclosure which— contravenes the data protection legislation, or is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c. 25). Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23) by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 (c. 25) is fully in force, subsection (4)(b) has effect as if it included a reference to that Part. Nothing in this section affects any power of any person to disclose information that exists apart from this section. Regulations may amend subsection (2) to add, modify or remove a reference to a person or to a description of persons. In this section, “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act). An operator of an authorised landfill site who fails to determine the weight of the material in a taxable disposal in accordance with section 20 is liable to a penalty not exceeding £500 in respect of each taxable disposal to which the failure relates. Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal— applies a discount without having approval under section 21 to do so, or 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. Where the operator of an authorised landfill site becomes liable to a penalty under section 61 or 62, WRA must— assess the penalty, and issue a notice to the person of the penalty assessed. An assessment of a penalty under section 61 or 62 may be combined with an assessment to tax. An assessment of a penalty under section 61 or 62 must be made within the period of 12 months beginning with the day on which WRA first believed that the operator was liable to the penalty. A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300. If a person continues to carry out taxable operations in breach of section 35(1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so. The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person. In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of— a review for which a notice of the conclusions has not yet been issued, or an appeal which has not yet been finally determined or withdrawn. If a person who carries out taxable operations in breach of section 35(1) satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the breach, the person is not liable to a penalty under section 64 in respect of it. For the purposes of this section— where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the breach; where a person had a reasonable excuse for a breach but the excuse has ceased, the person is to be treated as having continued to have the excuse if the breach is remedied without unreasonable delay after the excuse ceased. A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions— section 35(2) (application to be registered); section 36(1) to (4) (notice of change or inaccuracy); section 37(1) or (2) (application for cancellation of registration). But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA. Where a person becomes liable to a penalty under section 64 or 66, WRA must— An assessment of a penalty under section 64(1) or 66 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty. An assessment of a penalty under section 64(2) must be made within the period of 12 months beginning with the day to which the penalty relates. A person who fails to comply with a requirement imposed by or under section 56 or 57 is liable to a penalty not exceeding £3,000. But a person is not liable to a penalty under this section in respect of a failure to keep or preserve records if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it. Where a person becomes liable to a penalty under section 68, WRA must— An assessment of a penalty under section 68 may be combined with an assessment to tax. An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty. A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notice of the penalty is issued (but see section 182 of TCMA (payment of penalties in the event of a review or appeal)). A person is not liable to a penalty under this Chapter in respect of anything if the person has been convicted of an offence in relation to it. If a person liable to a penalty under this Chapter (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P. A penalty assessed in accordance with subsection (1) is to be paid out of P's estate. the amounts of penalties under this Chapter, and the procedure for assessing penalties under this Chapter. The regulations may amend this Act. After section 118 of TCMA (penalty for failure to make tax return on or before filing date) insert— 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— begins with the day after the filing date for the tax return, and ends 12 months later, unless extended under subsection (2)(b). 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— 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 the penalty period is extended so that it ends 12 months after the filing date for tax return B. 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— has been required to make under section 39 of LDTA during the penalty period, but has failed to make on or before the filing dates for those returns. 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. 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. 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. A penalty period may be extended more than once under subsection (2)(b). 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— The penalty— in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax; in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax. After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert— 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— begins with the day after the penalty date, and 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— 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 the penalty period is extended so that it ends 12 months after the penalty date for amount B. The amount of the penalty to which a person is liable under this section is determined by reference to— amount B, and 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. 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. 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. 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. WRA may designate two or more bodies corporate as a group for the purposes of the tax. A designation is made by issuing a notice to each member of the group. The notice must specify— the bodies corporate that are members of the group; the member of the group that is the representative member; the date on which the designation takes effect. The effects of designating a group are that— the representative member of the group is to be treated for the purposes of the tax as the operator of each authorised landfill site of which a member of the group is the operator; accordingly, a relevant amount that a body corporate would otherwise be required to pay as a result of anything done or omitted to be done while it is a member of the group must instead be paid by the representative member; all of the following are jointly and severally liable for any of the relevant amount that remains unpaid after the date by which the representative member was required to pay it— each body corporate that was a member of the group at the time of the act or omission that gave rise to the requirement to pay the amount, and any other body corporate that was a member of the group on the date by which the representative member was required to pay the amount. WRA may designate a group of bodies corporate only on the application of one or more of those bodies. An application to designate a group must be made in writing; and the body or bodies making the application must satisfy WRA that it is made with the agreement of every other proposed member of the group. If WRA refuses an application to designate a group, it must issue a notice of its decision to the body or bodies that made the application. In this section, “relevant amount” means— an amount of tax; a penalty under an enactment relating to the tax; an amount payable in respect of a tax credit; interest on an amount within paragraph (a), (b) or (ba). A body corporate may be designated as a member of a group only if— it carries out taxable operations or intends to do so, and it is under the same control as every other member of the group. Two or more bodies corporate are under the same control if— one of them controls all of the others, one body corporate or individual controls all of them, or two or more individuals carrying on business in partnership control all of them. For the purposes of subsection (2)— one body corporate (“A”) controls another body corporate (“B”) if— A is empowered by or under an enactment to control B's activities, or A is B's holding company; an individual or individuals control a body corporate if they would, if they were a company, be the body's holding company. In subsection (3), “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c. 46). Where two or more bodies corporate have been designated as a group, WRA may— vary the designation of the group by— adding or removing a member; changing the representative member; cancel the designation of the group. But WRA must— vary the designation of a group by removing a member if it is satisfied that the member does not meet the conditions in section 78(1); cancel the designation of the group if it is satisfied that the group does not have two or more members that meet those conditions. The variation or cancellation of a designation is made by issuing a notice to each member of the group (including, in the case of a variation to add or remove a member, each member that is added or removed). The notice must— set out the details of the variation or cancellation, and specify the date on which it takes effect. WRA may vary or cancel the designation of a group— on an application made in writing under this section, or An application to vary or cancel the designation of a group may be made by the representative member of the group; but the representative member must satisfy WRA that the application is made with the agreement of every other member of the group (including, in the case of an application to vary the designation by adding a member, the member that would be added if the variation were made). An application to vary the designation of a group by removing a member may also be made by the member that wishes to be removed; in which case that member must satisfy WRA that every other member of the group has been notified of the application. If WRA refuses an application to vary or cancel a designation, it must issue a notice of its decision to the body corporate that made the application. In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert— a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax. Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate. The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation. This section applies where two or more persons carry on a landfill business in partnership or as an unincorporated body. WRA may register the persons in their own names or in the name of the partnership or body. Where the persons are registered in the name of the partnership or body and its membership changes, the persons who are members after the change continue to be registered in that name if at least one of them was a member before the change. A person who ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until the date on which notice of the change in membership is given to WRA under section 36. Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36(3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy). Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done. But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership's principal place of business is in Scotland, it may also be done by any other person authorised by the partnership. Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done. But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them. The managing members of an unincorporated body are— each member of the unincorporated body holding office as president, chairman, treasurer, secretary or any similar office; if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed; if there is no such office or committee, each member of the body. A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done. But where— persons carry on a landfill business in partnership or as an unincorporated body, and a person is a member of the partnership or body for only part of an accounting period, the person's personal liability for tax chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances. Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where persons carry on business in partnership or as an unincorporated body. 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. A must give WRA notice of— the fact that A is carrying on the landfill business, and the nature and date of the event that has led to A carrying it on. 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. 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). WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B. If WRA treats A in that way, A is not required to be registered, or to apply for registration, by virtue of that treatment. If— B ceases to be incapacitated or subject to an insolvency procedure, or 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. The notice must be given before the end of the period of 30 days beginning with that date. WRA must cease to treat A as B if— WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or WRA cancels the registration of B. WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B. For the purposes of this section, a person becomes subject to an insolvency procedure if— the person is made bankrupt; a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45); the person enters administration or goes into liquidation or receivership; 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. 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. about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure; about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure; 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. 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. requiring WRA to be notified of the transfer; for any liability or duty of the transferor relating to the tax to become a liability or duty of the transferee; 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; 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; about duties to keep and preserve records. The regulations may make provision that applies subject to conditions, and may in particular— provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA; make provision about the making and determination of applications for approval. The regulations may make provision for— penalties in respect of failures to comply with the regulations; reviews and appeals. a taxable disposal is made at an authorised landfill site, there is a contract relating to the taxable disposal that provides for a payment to be made, and 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. 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. The reference in subsection (1) to a change in the tax chargeable is a reference to a change⁠— from no tax being chargeable to tax being chargeable, from tax being chargeable to no tax being chargeable, or in the amount of tax chargeable. 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. A controller of an authorised landfill site or of part of such a site— 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 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. Regulations under this section may (among other things) make provision— 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; about the circumstances in which a controller is required to pay tax; for determining the amount of tax a controller is required to pay; 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; about the procedure for requiring a controller to pay tax; about when the tax must be paid; for penalties in respect of failures to comply with the regulations; for reviews and appeals. Schedule 4 makes minor and consequential amendments to TCMA. In exercising their powers and duties under this Act, the Welsh Ministers— must have regard to the objective of reducing landfill disposals in Wales; may have regard to such other matters as they think appropriate. Subsection (1) does not apply to the exercise of powers and duties under section 92. 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. 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— the making of landfill disposals, or activities preparatory to the making of landfill disposals. The Scheme may provide for the grants— to be allocated by reference to criteria specified in the Scheme; to be subject to conditions specified in the Scheme or by the Welsh Ministers. The Welsh Ministers— must review the Scheme— at least once in the period of 4 years beginning with the day on which it is first published, and subsequently, at least once in each period of 4 years beginning with the day on which the previous review is concluded, and must consult such persons as they think appropriate when doing so. 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. If the Scheme is revised, the Welsh Ministers must publish the revised Scheme. The Welsh Ministers must lay the Scheme, and any revised Scheme, before the National Assembly for Wales. Regulations may make— any incidental, consequential or supplemental provision, or 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. Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act). In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in— an Act of Parliament, an Act or a Measure of the National Assembly for Wales, or subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under— an Act of Parliament, or an Act or a Measure of the National Assembly for Wales. Regulations under this Act are to be made by the Welsh Ministers. A power to make regulations under this Act— is exercisable by statutory instrument; includes power to make different provision for different purposes. A statutory instrument containing only regulations within subsection (4) is subject to annulment in pursuance of a resolution of the National Assembly for Wales. Regulations are within this subsection if they are— regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials), regulations made under section 41(9) (contents of landfill invoice), or regulations made under section 93 which meet the condition in subsection (5). The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may— 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 cause tax to be chargeable where no tax would otherwise be chargeable. 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. This section applies to a statutory instrument containing only— the second or subsequent regulations made under— section 14(3) (standard rate of tax); section 14(6) (lower rate of tax); section 46(4) (unauthorised disposals rate of tax); 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). The statutory instrument must be laid before the National Assembly for Wales. 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. But if— the National Assembly for Wales votes on a motion for a resolution to approve the instrument before the last day of that period, and the motion is not passed, the regulations cease to have effect at the end of the day on which the vote takes place. regulations cease to have effect by virtue of subsection (3) or (4), a taxable disposal was made at a time when the regulations were in force, and 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. 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— dissolved, or in recess for more than 4 days. 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— this Act and regulations made under it; 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— by way of landfill, and 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— an authorised landfill site, or 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 partnership within the Partnership Act 1890 (c. 39), a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or 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 credit” (“credyd treth”) means a tax credit under regulations made under section 54; “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— the First-tier Tribunal, or 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. references to a disposal of material by way of landfill are to be interpreted in accordance with section 4; references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7); references to a specified landfill site activity are to be interpreted in accordance with section 8; references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2). For the purposes of this Act, an appeal is finally determined when— it has been determined, and there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time). For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever. Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent. The other provisions of this Act come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument. An order under subsection (2) may appoint different days for different purposes. The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017. The Table sets out— in the second column, the materials that are specified for the purposes of requirement 1 in section 15; in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section. The environmental permit relating to the site at which the material is disposed of authorises landfill disposals of non-hazardous waste only. The material is disposed of in a cell that does not contain any biodegradable waste. The Table is to be interpreted in accordance with the following paragraphs of the Schedule. The material in Group 1 comprises only— rock; clay; sand; gravel; sandstone; limestone; crushed stone; china clay; construction stone;

stone from the demolition of buildings or structures; slate; sub-soil; silt; dredgings. The material in Group 2 comprises only— glass, including fritted enamel; ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories; concrete, including reinforced concrete blocks, breeze blocks and aircrete blocks. The material in Group 2 does not include— glass fibre or glass-reinforced plastic; concrete plant washings. The material in Group 3 comprises only— moulding sands, including used foundry sand; clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite); mineral absorbents; man-made mineral fibres, including glass fibres; silica; mica; mineral abrasives. The material in Group 3 does not include— moulding sands containing organic binders; man-made mineral fibres made from— glass-reinforced plastic, or asbestos. The material in Group 4 comprises only— vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble; slag from waste incineration. The material in Group 5 comprises only fly ash and bottom ash from— wood or waste combustion, or coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass). The material in Group 5 does not include fly ash from— sewage sludge, or municipal, clinical or hazardous waste incinerators. The material in Group 6 comprises only— calcium based reaction wastes from titanium dioxide production; calcium carbonate; magnesium carbonate; magnesium oxide; magnesium hydroxide; iron oxide; ferric hydroxide; aluminium oxide; aluminium hydroxide; zirconium dioxide. Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard. In 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. A person's entry in the register must contain the following information— the person's name; any trading name used by the person; a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body; the person's business address; the address or description of each authorised landfill site of which the person is the operator; the registration number assigned to the person by WRA. If 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 statement of that fact; the name and business address of every other body corporate that is a member of the group; the address or description of each authorised landfill site of which any member of the group is the operator; 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). Where 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. For 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. A landfill invoice must contain the following information— an identifying number; the date on which the invoice is issued; the name and address of the person issuing the invoice; the registration number assigned to that person by WRA; the name and address of the person to whom the invoice is issued; the date on which the taxable disposal is made; a description of the material in the taxable disposal; the rate of tax chargeable on the material in the taxable disposal; the taxable weight of the material in the taxable disposal; any discount applied under section 19(3) in respect of water present in the material; any relief claimed in relation to the taxable disposal; the amount of tax chargeable on the taxable disposal; the total amount of consideration payable in respect of the invoice. Where 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). TCMA is amended as follows. In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)— the existing text becomes subsection (1); after that subsection insert— But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA. In 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 — in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA; in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA. In section 104 (carrying out inspections under section 103: further provision)— in the heading, after “103” insert “ , 103A or 103B ”; in subsection (1), after “103,” insert “ 103A or 103B, ”; in subsection (2), omit “business”. In section 105 (carrying out inspections under section 103: use of equipment and materials)— in subsection (1), for “103 onto the business” substitute “ 103, 103A or 103B onto the ”; after subsection (6) insert— 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). In section 107 (producing authorisation to carry out inspections), after “103” insert “ , 103A, 103B ”. In section 108 (approval of tribunal for inspection)— in subsection (1)(a), after “103“ insert “ , 103A, 103B ”; in subsection (1)(b), after “103” insert “ , 103A or 103B ”; in subsection (2), after “103” insert “ , 103A or 103B ”; 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— it is satisfied that the applicable requirement is met, after subsection (4) insert— The applicable requirement is— 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; 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; 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. In section 111 (interpretation of Chapter 4)— 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. In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)— the existing provision becomes subsection (1); But see section 118A for an exception to the rule above. In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”. In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)— after subsection (2) insert— But see section 122ZA for an exception to the rule in subsection (1). in subsection (3), for “section 122A” substitute “ sections 122ZA and 122A ”. In 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 ”. In 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 ”. In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)— in subsection (5), after “section 122” insert “ , 122ZA ”; in subsection (6), after “section 122” insert “ , 122ZA ”. In 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 ”. In section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert— In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA. In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)— in subsection (2), for “section 154” substitute “ the normal penalty payment date ”; in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”; In this section, the “normal penalty payment date” means the date by which a penalty must be paid under— section 154, or section 70 of LDTA. In 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)) ”. In section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)— 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); in that subsection, in the definition of “the Welsh Tax Acts”— omit the “and” after paragraph (a); LDTA. In section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places— S. 14(3)(6) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(a) S. 17 in force at 18.10.2017 by S.I. 2017/955, art. 2(b) S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c) S. 41(9) in force at 18.10.2017 by S.I. 2017/955, art. 2(d) S. 46(4) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(e) S. 54 in force at 18.10.2017 by S.I. 2017/955, art. 2(f) S. 87 in force at 18.10.2017 by S.I. 2017/955, art. 2(g) S. 91 in force at 18.10.2017 by S.I. 2017/955, art. 2(h) S. 60 in force at 8.11.2017 by S.I. 2017/955, art. 3(a) S. 92 in force at 8.11.2017 by S.I. 2017/955, art. 3(b) S. 8(4) in force at 25.1.2018 by S.I. 2018/35, art. 2(a) S. 20(3)-(6) in force at 25.1.2018 by S.I. 2018/35, art. 2(b) S. 21(1)-(5)(7) in force at 25.1.2018 by S.I. 2018/35, art. 2(c) S. 24 in force at 25.1.2018 by S.I. 2018/35, art. 2(d) S. 25 in force at 25.1.2018 by S.I. 2018/35, art. 2(d) S. 26 in force at 25.1.2018 by S.I. 2018/35, art. 2(d) S. 29(2)(3) in force at 25.1.2018 by S.I. 2018/35, art. 2(e) S. 30 in force at 25.1.2018 by S.I. 2018/35, art. 2(f) S. 31 in force at 25.1.2018 by S.I. 2018/35, art. 2(g) S. 34 in force at 25.1.2018 by S.I. 2018/35, art. 2(h) S. 35(2)-(5) in force at 25.1.2018 by S.I. 2018/35, art. 2(i) S. 36 in force at 25.1.2018 by S.I. 2018/35, art. 2(j) S. 37(5)(6) in force at 25.1.2018 by S.I. 2018/35, art. 2(k) S. 38 in force at 25.1.2018 by S.I. 2018/35, art. 2(l) S. 39(5)-(8) in force at 25.1.2018 by S.I. 2018/35, art. 2(m) S. 40 in force at 25.1.2018 by S.I. 2018/35, art. 2(n) S. 43(2) in force at 25.1.2018 by S.I. 2018/35, art. 2(o) S. 55 in force at 25.1.2018 by S.I. 2018/35, art. 2(p) S. 57(3) in force at 25.1.2018 by S.I. 2018/35, art. 2(q) S. 58 in force at 25.1.2018 by S.I. 2018/35, art. 2(r) S. 59 in force at 25.1.2018 by S.I. 2018/35, art. 2(s) S. 66 in force at 25.1.2018 by S.I. 2018/35, art. 2(t) S. 67 in force at 25.1.2018 by S.I. 2018/35, art. 2(u) S. 70 in force at 25.1.2018 by S.I. 2018/35, art. 2(v) S. 71 in force at 25.1.2018 by S.I. 2018/35, art. 2(v) S. 72 in force at 25.1.2018 by S.I. 2018/35, art. 2(v) S. 77 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 78 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 79 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 80 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 81 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 82 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 83 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 84 in force at 25.1.2018 by S.I. 2018/35, art. 2(w) S. 90 in force at 25.1.2018 for specified purposes by S.I. 2018/35, art. 2(x) Sch. 2 para. 1 in force at 25.1.2018 by S.I. 2018/35, art. 2(y) Sch. 2 para. 2 in force at 25.1.2018 by S.I. 2018/35, art. 2(y) Sch. 2 para. 3 in force at 25.1.2018 by S.I. 2018/35, art. 2(y) Sch. 2 para. 4 in force at 25.1.2018 by S.I. 2018/35, art. 2(y) Sch. 4 para. 4 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i) Sch. 4 para. 5 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i) Sch. 4 para. 6 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i) Sch. 4 para. 7 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i) Sch. 4 para. 8 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i) Sch. 4 para. 16 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(ii) Sch. 4 para. 18 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(iii) Sch. 4 para. 19 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(iii) Sch. 4 para. 20 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(iii) S. 21(6)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 43(1)(3) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 14(3)(6) in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3 S. 46(4) in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3 S. 8(1)-(3) (5)(6) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 14(1)(2)(4)(5)(7)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 20(1)(2)(7)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 29(1) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 35(1) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 46(1)-(3) (5) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 57(1)(2) (4)-(6) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 44 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 45 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 53 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 74 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 75 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 76 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 90 in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3 S. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 5 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 6 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 7 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 16 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 18 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 19 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 22 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 23 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 27 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 28 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 32 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 42 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 47 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 48 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 49 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 50 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 51 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 52 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 56 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 61 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 62 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 63 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 64 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 65 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 68 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 69 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 73 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 85 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 86 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 88 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 89 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 14 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 17 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 1 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 5 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 6 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 7 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 8 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 1 para. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 3 para. 1 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 3 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3 Sch. 4 para. 1 in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 37(1)-(4) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 39(1)-(4) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 41(1)-(8) in force at 1.4.2018 by S.I. 2018/35, art. 3 S. 37(4)(b) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 2(b) S. 37(4)(a): words in s. 37(4) renumbered as s. 37(4)(a) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 2(a) S. 42(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 3 S. 43(1)(aa) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 4(b) Word in s. 43(1)(a) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 4(a) S. 77(8)(ba) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 5(a) Words in s. 77(8)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 5(b) S. 83(8)(ba) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 6(a) Words in s. 83(8)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 6(b) Words in s. 96(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 7 S. 60(8) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 225(3)(a) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g) Words in s. 60(4)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 225(2)(a) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g) S. 29(1)(a) substituted (11.10.2018) by The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018 (S.I. 2018/1057), regs. 1(2), 2 Words in s. 32(1)(a) substituted (19.7.2019) by The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/1143), regs. 1(2), 3(a) Words in s. 32(1)(d) inserted (19.7.2019) by The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/1143), regs. 1(2), 3(b) Words in s. 8(4) substituted (19.7.2019) by The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/1143), regs. 1(2), 2 Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))