Landfill Disposals Tax (Wales) Act 2017

Landfill Disposals Tax Communities Scheme

92 Landfill Disposals Tax Communities Scheme

(1) The Welsh Ministers must prepare and publish a Landfill Disposals Tax Communities Scheme on or before the day on which this Act comes fully into force.

(2) The Scheme must make provision for grants to be given by the Welsh Ministers to persons engaged in activities which the Welsh Ministers consider will promote or improve the social or environmental well-being of areas in Wales affected by—

(a) the making of landfill disposals, or

(b) activities preparatory to the making of landfill disposals.

(3) The Scheme may provide for the grants—

(a) to be allocated by reference to criteria specified in the Scheme;

(b) to be subject to conditions specified in the Scheme or by the Welsh Ministers.

(4) The Welsh Ministers—

(a) must review the Scheme—

(i) at least once in the period of 4 years beginning with the day on which it is first published, and

(ii) subsequently, at least once in each period of 4 years beginning with the day on which the previous review is concluded, and

(b) must consult such persons as they think appropriate when doing so.

(5) The Welsh Ministers may revise or revoke the Scheme following a review; but the Scheme may not be revoked within the period of 4 years beginning with the day on which it is first published.

(6) If the Scheme is revised, the Welsh Ministers must publish the revised Scheme.

(7) The Welsh Ministers must lay the Scheme, and any revised Scheme, before the National Assembly for Wales.