The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018
W.S.I. 2018/1209 · Made 21 November 2018 · Extends to England and Wales
Landfill Tax, Wales
Made 21 November 2018
Laid before the National Assembly for Wales 26 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 M1.
Annotations to the whole text
Marginal citations
- M1
2017 anaw 3.
Contents
- 1Title and commencement
- 2Application
- 3Rates of landfill disposals tax
- 4Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018
- Signature
- Explanatory note
1Title and commencement
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.
2Application
These Regulations have effect in relation to a taxable disposal made on or after 1 April 2019 F1but before 1 April 2020.
3Rates of landfill disposals tax
The following rates are prescribed in accordance with sections 14(3) and (6), and 46(4) of the Landfill Disposals Tax (Wales) Act 2017—
the standard rate is £91.35 per tonne;
the lower rate is £2.90 per tonne; and
the unauthorised disposals rate is £137.00 per tonne.
4Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 M1, after “1 April 2018” insert “ but before 1 April 2019 ”.
Signature
Mark Drakeford
Cabinet Secretary for Finance, one of the Welsh Ministers
Explanatory note
(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 made on or after 1 April 2019.
The standard rate is £91.35 per tonne, the lower rate is £2.90 per tonne and the unauthorised disposals rate is £137.00 per tonne.
Taxable disposals made before 1 April 2019 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 (S.I. 2018/131 (W. 33)) 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.