
2020 No. 1614 (W. 338)
Landfill Tax, Wales
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020
Approved by Senedd Cymru
Made at 9:57 a.m. on 21 December 2020
Laid before Senedd Cymru at 5.00 p.m. on 21 December 2020
Coming into force 1 April 2021
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) (No. 2) Regulations 2020 and they come into force on 1 April 2021.
Application
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 2021 but before 1 April 2022.
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 respectively—
(a) the standard rate is £96.70 per tonne;
(b) the lower rate is £3.10 per tonne; and
(c) the unauthorised disposals rate is £145.05 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020
4 
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020, after “1 April 2020” insert “but before 1 April 2021”.
Rebecca Evans
Minister for Finance and Trefnydd, one of the Welsh Ministers
