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)

2017 anaw 3.

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

http://www.legislation.gov.uk/wsi/2018/1209The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018texttext/xmlenStatute Law DatabaseLANDFILL TAX, WALES2026-03-25Expert Participation2020-04-01These 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.Welsh Statutory Instruments2018 No. 1209 (W. 246)Landfill Tax, WalesThe Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018Made21 November 2018Laid before the National Assembly for Wales 26 November 2018Coming into force1 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 .

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 but 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 , after “1 April 2018” insert “ but before 1 April 2019 ”.

Mark Drakeford Cabinet Secretary for Finance, one of the Welsh Ministers

(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.