
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  but before 1 April 2020.
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 , after  “1 April 2018” insert “
            but before 1 April 2019
          ”.
Mark Drakeford

Cabinet Secretary for Finance, one of the Welsh Ministers
