2018 No. 1209 (W. 246)
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018
Made
Laid before the National Assembly for Wales
Coming into force
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 14(3) and (6), 46(4) and 94(1) of the Landfill Disposals Tax (Wales) Act 2017 M1.
Title and commencement1
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 and they come into force on 1 April 2019.
Application2
These Regulations have effect in relation to a taxable disposal made on or after 1 April 2019 F1but before 1 April 2020.
Rates of landfill disposals tax3
The following rates are prescribed in accordance with sections 14(3) and (6), and 46(4) of the Landfill Disposals Tax (Wales) Act 2017—
a
the standard rate is £91.35 per tonne;
b
the lower rate is £2.90 per tonne; and
c
the unauthorised disposals rate is £137.00 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 20184
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 M2, after “1 April 2018” insert “
but before 1 April 2019
”
.
2017 anaw 3.