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

Made: 31 January 2018

Coming into force: 1 April 2018

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 .

In accordance with section 94(6) of that Act, a draft of these Regulations has been laid before and approved by a resolution of the National Assembly for Wales.

Title and commencement

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.

Application

2

These Regulations have effect in relation to a taxable disposal made on or after 1 April 2018 but before 1 April 2019.

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 £88.95;

• (b) the lower rate is £2.80; and

• (c) the unauthorised disposals rate is £133.45.

Signed

Mark Drakeford — Cabinet Secretary for Finance, one of the Welsh Ministers — 2018-01-31

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2017 dccc 3.

Editorial notes

[^c22974801]: 2017 anaw 3.

[^key-d6bd424fafaba987c4ed9bcfaeafdd6e]: Words in reg. 2 inserted (1.4.2019) by The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 (S.I. 2018/1209), regs. 1, 4 (with reg. 2)

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