The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018

Welsh Statutory Instruments

2018 No. 1209 (W. 246)

Landfill Tax, Wales

The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018

Made

21 November 2018

Laid before the National Assembly for Wales

26 November 2018

Coming into force

1 April 2019

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 .

Marginal Citations

M1 2017 anaw 3.

Title and commencement E+W

1.  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.

Application E+W

2.  These Regulations have effect in relation to a taxable disposal made on or after 1 April 2019 [F1 but before 1 April 2020].

Textual Amendments

F1 Words in reg. 2 inserted (1.4.2020) by The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020 (S.I. 2020/95), regs. 1, 4 (with reg. 2)

Rates of landfill disposals tax E+W

3.  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 2018 E+W

4.  In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 M2 , after “1 April 2018” insert “ but before 1 April 2019 ”.

Marginal Citations

M2 S.I. 2018/131 (W. 33).

Mark Drakeford

Cabinet Secretary for Finance, one of the Welsh Ministers

Explanatory Note

(This note is not part of the Regulations)

These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals made on or after 1 April 2019.

The standard rate is £91.35 per tonne, the lower rate is £2.90 per tonne and the unauthorised disposals rate is £137.00 per tonne.

Taxable disposals made before 1 April 2019 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 (S.I. 2018/131 (W. 33)) as a result of the amendment made by regulation 4 of these Regulations.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a Regulatory Impact Assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff CF10 3NQ and on the Welsh Government's website at www.gov.wales.