http://www.legislation.gov.uk/wsi/2018/131/regulation/2

The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018

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Statute Law Database

LANDFILL TAX, WALES

2019-09-23

Expert Participation

2019-04-01

These Regulations specify the first standard rate, lower rate and unauthorised disposals rate for landfill disposals tax and will apply to a taxable disposal made on or after 1 April 2018. Part 2 of the Landfill Disposals Tax (Wales) Act 2017 (“the Act”) sets out what constitutes a taxable disposal.