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Landfill Disposals Tax (Wales) Act 2017

Section 32 - Refilling open-cast mines and quarries

65.This section provides relief for a disposal of qualifying material at a landfill site (or part of it) when:

a.

the landfill site (or the part of it at which the disposal is made) was formerly an open cast mine or quarry;

b.

it is a requirement of the planning permission that the site (or the part in question) must be wholly or partially refilled following the open-cast mining or quarrying operations; and

c.

no other taxable disposals have been made at the site (or part of it), other than disposals qualifying for a relief under section 28 or 32.

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