2020 No. 1614 (W. 338)
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020
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) and 94(1) of the Landfill Disposals Tax (Wales) Act 20172.
Title and commencement1
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020 and they come into force on 1 April 2021.
Application2
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 2021.
Rates of landfill disposals tax3
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 £96.70 per tonne;
b
the lower rate is £3.10 per tonne; and
c
the unauthorised disposals rate is £145.05 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 20204
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 20203, after “1 April 2020” insert “but before 1 April 2021”.
(This note is not part of the Regulations)