2018 No. 131 (W. 33)
The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018
Made
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 2017 F1.
In accordance with section 94(6) of that Act, a draft of these Regulations has been laid before and approved by a resolution of the National Assembly for Wales.
Title and commencement1
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 and they come into force on 1 April 2018.
Application2
These Regulations have effect in relation to a taxable disposal made on or after 1 April 2018 F2but before 1 April 2019.
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—
a
the standard rate is £88.95;
b
the lower rate is £2.80; and
c
the unauthorised disposals rate is £133.45.
2017 anaw 3.