The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020

Made: 6 January 2020

Laid before the National Assembly for Wales: 7 January 2020

Coming into force: 1 April 2020

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 2020 and they come into force on 1 April 2020.

Application

2

These 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 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 respectively—

• (a) the standard rate is £94.15 per tonne;

• (b) the lower rate is £3.00 per tonne; and

• (c) the unauthorised disposals rate is £141.20 per tonne.

Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018

4

In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 , after “1 April 2019” insert “ but before 1 April 2020 ”.

Signed

Rebecca Evans — Minister for Finance and Trefnydd, one of the Welsh Ministers — 2020-01-06

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2017 dccc 3.

[^f00002]: O.S. 2018/1209 (Cy. 246).

Editorial notes

[^c23972911]: 2017 anaw 3Cy.246.

[^c23972921]: S.I. 2018/1209 (W. 246).

[^key-7dae2d258f4c2bfc2366e81571da1c7d]: Reg. 1 in force at 1.4.2020, see reg. 1

[^key-7bc2331ae8267cc69804cdc8915bc4a4]: Reg. 4 in force at 1.4.2020, see reg. 1

[^key-32a667d85078ea25372a4a0ff9124ced]: Reg. 2 in force at 1.4.2020, see reg. 1

[^key-f319a12f59fa468b559207b8f714f0c2]: Reg. 3 in force at 1.4.2020, see reg. 1

[^key-b2ec0db8a0f8c842a359b7cfae1eb092]: Words 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

Enwi a chychwyn

Cymhwyso

Cyfraddau’r dreth gwarediadau tirlenwi

Diwygio Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) 2018