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Statutory Instruments made by the National Assembly for Wales |
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You are here: BAILII >> Databases >> Statutory Instruments made by the National Assembly for Wales >> The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 URL: http://www.bailii.org/wales/legis/num_reg/2018/wsi_20181209_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Regulations laid before the National Assembly for Wales under section 95 of the Landfill Disposals Tax (Wales) Act 2017, for approval by resolution of the National Assembly for Wales within twenty-eight days beginning with the day on which the Regulations were made, disregarding any periods of dissolution or recess for more than four days.
Welsh Statutory Instruments
Landfill Tax, Wales
Made
21 November 2018
Laid before the National Assembly for Wales
26 November 2018
Coming into force
1 April 2019
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 2017(1).
1. The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 and they come into force on 1 April 2019.
2. These Regulations have effect in relation to a taxable disposal made on or after 1 April 2019.
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-
(a)the standard rate is £91.35 per tonne;
(b)the lower rate is £2.90 per tonne; and
(c)the unauthorised disposals rate is £137.00 per tonne.
4. In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018(2), after "1 April 2018" insert "but before 1 April 2019".
Mark Drakeford
Cabinet Secretary for Finance, one of the Welsh Ministers
21 November 2018
(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 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.
2017 anaw 3.
