1. The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 and they come into force on 1 April 2018.
2. These Regulations have effect in relation to a taxable disposal made on or after 1 April 2018.
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 £88.95;
(b)the lower rate is £2.80; and
(c)the unauthorised disposals rate is £133.45.
Mark Drakeford
Cabinet Secretary for Finance, one of the Welsh Ministers
31 January 2018