Will the Minister confirm whether the tax mechanism for unauthorised disposals has been used since the passing of the Landfill Disposals Tax (Wales) Act 2017 and, if so, how many fly-tippers have been taxed alongside being fined or prosecuted since 1 April 2018?
The collection and management of Landfill Disposals Tax and related compliance activity is an operational matter for the Welsh Revenue Authority (WRA) in its role as Wales’ devolved tax authority.
Charging tax on unauthorised disposal of waste is a new and unprecedented area of taxation. The WRA has been working with partners such as Natural Resources Wales to understand the extent and nature of unauthorised disposals in Wales, and how its tax powers can complement existing environmental powers. The WRA expects to begin testing its powers this year.
I have asked the Chief Executive of the WRA to write to you with further information.