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Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019

Synopsis

These regulations revise definitions under the landfill tax regime in Wales.

Landfill tax relief may be claimed on further materials used for ‘restoration work’ at authorised landfills or used in refilling quarries and open-cast mines.

 
 
 

Summary

The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019 amended the Landfill Disposals Tax (Wales) Act 2017 on 19 July 2019.

What will be updated?

The 2019 regulations revise definitions under the landfill tax regime in Wales.

Landfill tax relief may be claimed on materials used for ‘restoration work’ at authorised landfills. The 2019 regulations extend this relief to restoration work undertaken prior to the capping of landfills.

Refilling Open-cast Mines and Quarries

Landfill tax relief is also extended to cover qualifying mixtures of materials (other than fines) used to refill open-cast mines and quarries. Relief was previously only available for the use of ‘qualifying material’, as defined in Section 15 to the Landfill Disposals Tax (Wales) Act 2017.

Further amendments also enable relief to be claimed on future qualifying materials and mixtures used in refilling, even if prior materials used were liable for landfill tax.

Background

The Landfill Disposals Tax (Wales) Act 2017 introduced a Welsh landfill tax regime.

 

 

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