
2018 No. 1209 (W. 246)
Landfill Tax, Wales
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018
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 .
Title and commencement
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.
Application
2 
These Regulations have effect in relation to a taxable disposal made on or after 1 April 2019  but before 1 April 2020.
Rates of landfill disposals tax
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.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018
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
