The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025

Made: 11 February 2025

Laid before Senedd Cymru: 13 February 2025

Coming into force: 1 April 2025

The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 14(3) and (6), 46(4), 93 and 94(1) of the Landfill Disposals Tax (Wales) Act 2017[^f00001].

Title and commencement

1

The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025 and they come into force on 1 April 2025.

Application

2

These Regulations apply 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 2025.

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 £126.15 per tonne,

• (b) the lower rate is £6.30 per tonne, and

• (c) the unauthorised disposals rate is £189.25 per tonne.

Amendment of the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024

4

In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024[^f00002], after “1 April 2024” insert “but before 1 April 2025”.

Signed

Mark Drakeford — Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers — 11 February 2025

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

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 2025.

The standard rate is £126.15 per tonne, the lower rate is £6.30 per tonne and the unauthorised disposals rate is £189.25 per tonne.

Taxable disposals made on or after 1 April 2024 but before 1 April 2025 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 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.

Footnotes

[^f00001]: 2017 anaw 3.

[^f00002]: S.I. 2024/367 (W. 67).

Editorial notes

[^key-b05189753f876c200c39c1a2c66beb47]: Reg. 1 in force at 1.4.2025, see reg. 1

[^key-438eaaa05216f3bb4f9ae15d92d11542]: Reg. 4 in force at 1.4.2025, see reg. 1

[^key-2f49d868088467c4caeaffce57ccef79]: Reg. 2 in force at 1.4.2025, see reg. 1

[^key-bba84001d75e12b2960210e94d76b770]: Reg. 3 in force at 1.4.2025, see reg. 1