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Wales Act 2014

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Welsh tax on disposals to landfill

18Welsh tax on disposals to landfill

(1)In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 3 (inserted by section 15) insert—

“CHAPTER 4Tax on disposals to landfill
116NTax on disposals to landfill

(1)A tax charged on disposals to landfill made in Wales is a devolved tax.

(2)A disposal is a disposal to landfill if—

(a)it is a disposal of material as waste, and

(b)it is made by way of landfill.”

(2)A devolved tax specified in section 116N of GOWA 2006 (as inserted by this section) may not be charged under an Act of the Assembly on a disposal if the disposal is made before the date appointed under section 19(3) (disapplication of UK landfill tax).

19Disapplication of UK landfill tax

(1)Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.

(2)In section 40(1) (charge on taxable disposal), omit “and Wales”.

(3)This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.

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