| Guvnor

Enforced by: WRA
Status: Amended (in force with amendments)
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Operator6 Licence Holder1

Plus 2 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Licence Holder — also bound by 225 other Acts

Petroleum (Current Model Clauses) Order 1999 318 duties

The Petroleum Licensing (Exploration and Production) (Seaward and Landward Areas) Regulations 2004 123 duties

Human Medicines Regulations 2012 83 duties

Space Industry Regulations 2021 68 duties

The Petroleum (Production) (Landward Areas) Regulations 1991 65 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

OVERVIEW

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.001 Overview of Act

Part 2

THE TAX AND TAXABLE DISPOSALS

0 of 11 sections shown

11 other sections in this Part — procedural and definitional

s.002 The tax

s.003 Taxable disposals

s.004 Disposal of material by way of landfill

s.005 Authorised landfill sites and environmental permits

s.006 Disposal of material as waste

s.007 Disposal of material as waste: person responsible for disposal

s.008 Landfill site activities to be treated as taxable disposals

s.009 Exemptions: general

s.010 Multiple disposals of material at same site

s.011 Pet cemeteries

s.012 Power to modify exemptions

Part 3

TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

4 of 33 sections shown

s.018 Taxable weight of material in taxable disposal Regulated

Calculate taxable weight of waste at your landfill siteOperator

s.019 Calculation of taxable weight of material by operator Regulated

Calculate taxable weight of waste for landfill taxOperator

s.020 Determination of weight of material by operator Regulated

Weigh taxable landfill disposals using a compliant weighbridgeOperator

s.021 Discount in respect of water content of material Regulated

Apply for WRA approval to discount water content from landfill weightOperator

29 other sections in this Part — procedural and definitional

s.013 Persons chargeable to tax

s.014 Calculation of tax chargeable on taxable disposal

s.015 Qualifying material

s.016 Qualifying mixtures of materials

s.017 Qualifying mixture of materials: fines

s.022 Calculation of taxable weight of material by WRA

s.023 Calculation of taxable weight of material by WRA: cases of non-compliance

s.024 Reviews and appeals relating to method for determining weight of material

s.025 Power to modify provision relating to taxable weight of material

s.026 Reliefs: general

s.027 Material removed from bed of river, sea or other water

s.028 Material resulting from mining and quarrying

s.029 Using material in approved site restoration work

s.030 Site restoration work: procedure on application for approval

s.031 Site restoration work: variation of approval

s.032 Refilling open-cast mines and quarries

s.033 Power to modify reliefs

s.034 Register of persons who carry out taxable operations

s.035 Duty to be registered

s.036 Changes and corrections of information

s.037 Cancellation of registration

s.038 Reviews and appeals relating to registration

s.039 Duty to make tax return in respect of accounting period

s.040 Power to vary accounting period or filing date

s.041 Tax chargeable in respect of accounting period

s.042 Payment of tax

s.043 Duty to maintain landfill disposals tax summary

s.044 Postponement of recovery

s.045 No requirement to discharge or repay tax unless all tax paid

Part 4

TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES

0 of 8 sections shown

8 other sections in this Part — procedural and definitional

s.046 Calculation of tax chargeable on taxable disposal

s.047 The charging condition

s.048 Power to issue preliminary notice

s.049 Power to issue charging notice after issuing preliminary notice

s.050 Power to issue charging notice without issuing preliminary notice

s.051 Payment of tax

s.052 Power to make further provision

s.053 Late payment interest

Part 5

SUPPLEMENTARY PROVISION

4 of 39 sections shown

s.055 Designation of non-disposal area Regulated

Other duties (1) — Crown / regulator

Natural Resources Wales may designate a non-disposal area on your landfill siteStatutory regulator

s.056 Duties of operator in relation to non-disposal area Regulated

Follow non-disposal area notice rules for material handlingOperator

s.057 Duties to keep and preserve records Regulated

Keep records of material deposited in non-disposal areasOperator

s.077 Designation of group of companies Regulated

Other duties (1) — Crown / regulator

WRA must issue notices when designating or refusing a group of companiesStatutory regulator

35 other sections in this Part — procedural and definitional

s.054 Power to make provision for tax credits

s.058 Reviews and appeals relating to designation of non-disposal areas

s.059 Powers of inspection

s.060 Disclosure of information to WRA

s.061 Penalty for failure to determine weight properly

s.062 Penalty for applying water discount incorrectly

s.063 Assessment of penalties under sections 61 and 62

s.064 Penalties for carrying out taxable operations without being registered

s.065 Reasonable excuse for non-compliance

s.066 Penalty for failure to comply with other requirements relating to registration

s.067 Assessment of penalties under sections 64 and 66

s.068 Penalties relating to non-disposal areas

s.069 Assessment of penalties under section 68

s.070 Payment of penalties

s.071 Double jeopardy

s.072 Liability of personal representatives

s.073 Power to make regulations about penalties

s.074 Penalties for multiple failures to make tax returns

s.075 Penalty for failure to pay tax on time

s.076 Penalties for multiple failures to pay tax on time

s.078 Conditions for designation as member of group

s.079 Variation or cancellation of designation

s.080 Reviews and appeals relating to designation of groups of companies

s.081 Power to make further provision about designation of groups of companies

s.082 Registration of partnerships and unincorporated bodies and changes in membership

s.083 Duties and liabilities of partnerships and unincorporated bodies

s.084 Power to make further provision about partnerships and unincorporated bodies

s.085 Death, incapacity and insolvency

s.086 Power to make further provision about death, incapacity and insolvency

s.087 Power to make provision about transfers of businesses as going concerns

s.088 Adjustment of contracts

s.089 Power to impose secondary liability on controllers of authorised landfill sites

s.090 Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016

s.091 Welsh Ministers' exercise of powers and duties under this Act

s.092 Landfill Disposals Tax Communities Scheme

Part 6

FINAL PROVISIONS

0 of 6 sections shown

6 other sections in this Part — procedural and definitional

s.093 Power to make consequential and transitional

s.094 Regulations under this Act: general

s.095 Regulations changing tax rates

s.096 Interpretation

s.097 Coming into force

s.098 Short title

Schedules

1 of 39 shown

s.sch002 If a registered person is the representative member of a... Regulated

Provide full group details when registering as representative memberLicence Holder

38 other schedules

s.sch001 The Table sets out— (a) in the second column, the...

s.sch001 The material in Group 5 does not include fly ash...

s.sch001 The material in Group 6 comprises only—

s.sch001 Group 7 includes calcium sulphate, gypsum and calcium sulphate based...

s.sch001 In the third column of the Table, “non-hazardous waste” means...

s.sch001 The Table is to be interpreted in accordance with the...

s.sch001 The material in Group 1 comprises only—

s.sch001 The material in Group 2 comprises only—

s.sch001 The material in Group 2 does not include—

s.sch001 The material in Group 3 comprises only—

s.sch001 The material in Group 3 does not include—

s.sch001 The material in Group 4 comprises only—

s.sch001 The material in Group 5 comprises only fly ash and...

s.sch002 A person's entry in the register must contain the following...

s.sch002 Where a partnership or unincorporated body is registered in the...

s.sch002 For the purposes of this Schedule, the business address of...

s.sch003 A landfill invoice must contain the following information—

s.sch003 Where a landfill invoice is issued in respect of more...

s.sch004 TCMA is amended as follows.

s.sch004 In section 121 (reduction in penalty for failure to make...

s.sch004 In section 122 (penalty for failure to pay tax on...

s.sch004 In section 122A (further penalties for continuing failure to pay...

s.sch004 In section 126 (reasonable excuse for failure to make tax...

s.sch004 In section 127 (assessment of penalties) (as amended by paragraph...

s.sch004 In section 157A (late payment interest on penalties) (inserted by...

s.sch004 In section 172 (appealable decisions) (as amended by paragraph 62...

s.sch004 In section 182 (payment of penalties in the event of...

s.sch004 In section 190 (issue of notices by WRA) (as amended...

s.sch004 In section 192 (interpretation) (as amended by paragraph 70 of...

s.sch004 In section 39 (preservation of information etc.) (as amended by...

s.sch004 In section 193 (index of defined expressions) (as amended by...

s.sch004 In section 40 (meaning of “filing date”) (as amended by...

s.sch004 In section 104 (carrying out inspections under section 103: further...

s.sch004 In section 105 (carrying out inspections under section 103: use...

s.sch004 In section 107 (producing authorisation to carry out inspections), after...

s.sch004 In section 108 (approval of tribunal for inspection)—

s.sch004 In section 111 (interpretation of Chapter 4)—

s.sch004 In section 118 (penalty for failure to make tax return...

Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020 SI 2020/1614 Welsh Statutory Instrument

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 SI 2018/1209 Welsh Statutory Instrument

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020 SI 2020/95 Welsh Statutory Instrument

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021 SI 2021/1470 Welsh Statutory Instrument

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022 SI 2022/1316 Welsh Statutory Instrument

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025 SI 2025/152 Welsh Statutory Instrument

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.