2022 No. 1316 (W. 265)
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022
Approved by Senedd Cymru
Made
Laid before Senedd Cymru
Coming into force
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 20171.
Title and commencementI11
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022 and they come into force on 1 April 2023.
ApplicationI22
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 2023.
Rates of landfill disposals taxI33
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 £102.10 per tonne,
b
the lower rate is £3.25 per tonne, and
c
the unauthorised disposals rate is £153.15 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021I44
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 20212, after “1 April 2022” insert “but before 1 April 2023”
.
(This note is not part of the Regulations)