
1 
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021 and they come into force on 1 April 2022.
2 
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 2022 but before 1 April 2023.
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 respectively—
(a) the standard rate is £98.60 per tonne,
(b) the lower rate is £3.15 per tonne, and
(c) the unauthorised disposals rate is £147.90 per tonne.
4 
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020, after “1 April 2021” insert “but before 1 April 2022”.
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
20 December 2021