Commentary on Sections Part 3 - Taxable Disposals Made at Authorised Landfill Sites Taxable weight of material Sections 22 and 23 – Calculation of taxable weight of material by WRA including in cases of non-compliance
51.Section 22 details how WRA is to calculate the taxable weight of material where it thinks it is appropriate to do so.
52.Section 23 provides that in cases of non-compliance as set out in this section, WRA may ignore or reduce the water discount when calculating the taxable weight of material.