2020 No. 95 (W. 16)
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020
Made
Laid before the National Assembly for Wales
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.
Title and commencementI11
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020 and they come into force on 1 April 2020.
ApplicationI22
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 2020.
Rates of landfill disposals taxI33
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 £94.15 per tonne;
b
the lower rate is £3.00 per tonne; and
c
the unauthorised disposals rate is £141.20 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018I44
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018 F2, after “1 April 2019” insert “
but before 1 April 2020
”
.
2017 anaw 3Cy.246.