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

Made: 21 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 .

Title and commencement

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

2

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 tax

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

4

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

Signed

Mark Drakeford — Cabinet Secretary for Finance, one of the Welsh Ministers — 2018-11-21

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2017 anaw 3.

[^f00002]: S.I. 2018/131 (W. 33).

Editorial notes

[^c23529601]: 2017 anaw 3.

[^c23529611]: S.I. 2018/131 (W. 33).

[^key-139b3b90a888e6f9fc3565e69b02dbc9]: 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)