Natural Resources Wales will carry out some Landfill Disposals Tax work on behalf of the Welsh Revenue Authority.

1. The Welsh Revenue Authority (WRA) makes this delegation in exercise of its powers under section 14(1) of the Tax Collection and Management (Wales) Act 2016 (the TCMA) and regulation 3 of the Tax Collection and Management (Administration) (Wales) Regulations 2017 - which prescribes the Natural Resources Body for Wales as a person to whom WRA may delegate any of its functions in relation to Landfill Disposals Tax under section 14(1) TCMA.

2. With effect from 25 January 2018, WRA delegates to the Natural Resources Body for Wales its functions under the provisions in the TCMA listed below, in so far as they relate to Landfill Disposals Tax (Section 2, Landfill Disposals Tax (Wales) Act 2017):

  • Section 12 (Main functions)
  • Section 86 (Taxpayer notices)
  • Section 87 (Third party notices)
  • Section 88 (Tribunal approval of taxpayer notices and third party notices)
  • Section 89 (Power to require information and documents about persons whose identify is not known)
  • Section 92 (Power to obtain information to enable a person’s identify to be ascertained)
  • Section 96 (Producing copies of documents)
  • Section 103 (Power to inspect business premises)
  • Section 103A (Further power to inspect business premises: landfill disposals tax)
  • Section 103B (Further power to inspect premises: taxable disposals made at places other than authorised landfill sites)
  • Section 104 (Carrying out inspections under section 103, 103A or 103B: further provision)
  • Section 105 (carrying out inspections under section 103, 103A or 103B: use of equipment and materials)
  • Section 108 (Approval of Tribunal for inspection of premises)
  • Section 112 (Power to copy and remove documents), and
  • Section 113 (Further provision about records).