http://www.legislation.gov.uk/wsi/2020/95The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020texttext/xmlenLANDFILL TAX, WALESStatute Law Database2026-03-26Expert Participation2021-04-01 These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2020. 2020 No. 95 (W. 16)Landfill Tax, WalesThe Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020Made6 January 2020Laid before the National Assembly for Wales7 January 2020Coming into force1 April 2020The 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 commencement1The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020 and they come into force on 1 April 2020.Application2These Regulations have effect in relation to a taxable disposal (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2020 but before 1 April 2021.Rates of landfill disposals tax3The following rates are prescribed in accordance with sections 14(3) and (6), and 46(4) of the Landfill Disposals Tax (Wales) Act 2017 respectively—athe standard rate is £94.15 per tonne;bthe lower rate is £3.00 per tonne; andcthe unauthorised disposals rate is £141.20 per tonne.Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 20184In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 , after “1 April 2019” insert “ but before 1 April 2020 ”.Rebecca Evans Minister for Finance and Trefnydd, 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 (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2020.

The standard rate is £94.15 per tonne, the lower rate is £3.00 per tonne and the unauthorised disposals rate is £141.20 per tonne.

Taxable disposals made on or after 1 April 2019 but before 1 April 2020 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 (S.I. 2018/1209 (W. 246)) 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.

2017 anaw 3Cy.246.S.I. 2018/1209 (W. 246).Reg. 1 in force at 1.4.2020, see reg. 1Reg. 4 in force at 1.4.2020, see reg. 1Reg. 2 in force at 1.4.2020, see reg. 1Reg. 3 in force at 1.4.2020, see reg. 1Words in reg. 2 inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020 (S.I. 2020/1614), regs. 1, 4