Prospective
Welsh Statutory Instruments
Landfill Tax, Wales
Approved by Senedd Cymru
Made
13 December 2022
Laid before Senedd Cymru
15 December 2022
Coming into force
1 April 2023
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(1).
Prospective
Valid from 01/04/2023
1. 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.
Commencement Information
I1Reg. 1 in force at 1.4.2023, see reg. 1
Valid from 01/04/2023
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 2023.
Commencement Information
I2Reg. 2 in force at 1.4.2023, see reg. 1
Valid from 01/04/2023
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 £102.10 per tonne,
(b)the lower rate is £3.25 per tonne, and
(c)the unauthorised disposals rate is £153.15 per tonne.
Commencement Information
I3Reg. 3 in force at 1.4.2023, see reg. 1
Valid from 01/04/2023
4. In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021(2), after “1 April 2022” insert “but before 1 April 2023”.
Commencement Information
I4Reg. 4 in force at 1.4.2023, see reg. 1
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
13 December 2022
Prospective
(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 (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2023.
The standard rate is £102.10 per tonne, the lower rate is £3.25 per tonne and the unauthorised disposals rate is £153.15 per tonne.
Taxable disposals made on or after 1 April 2022 but before 1 April 2023 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021 (S.I. 2021/1470 (W. 377)) 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.