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.