
2022 No. 1316 (W. 265)
Landfill Tax, Wales
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022
Approved by Senedd Cymru
Made 13 December 2022
Laid before Senedd Cymru 15 December 2022
Coming into force 1 April 2023
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 14(3) and (6), 46(4), 93 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 2022 and they come into force on 1 April 2023.
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 2023 but before 1 April 2024.
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 £102.10 per tonne,
(b) the lower rate is £3.25 per tonne, and
(c) the unauthorised disposals rate is £153.15 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021
4 
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021, after “1 April 2022” insert “but before 1 April 2023”.
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
13 December 2022