
2024 No. 367 (W. 67)
Landfill Tax, Wales
The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024
Made 13 March 2024
Coming into force 1 April 2024

The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 122(5) of the Tax Collection and Management (Wales) Act 2016 and sections 14(3) and (6), 46(4), 93 and 94(1) of the Landfill Disposals Tax (Wales) Act 2017.

In accordance with section 189(2) of the Tax Collection and Management (Wales) Act 2016, a draft of these Regulations was laid before, and approved by resolution of, Senedd Cymru.
Title and commencement
1 
The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 and they come into force on 1 April 2024.
Application
2 
Regulation 3 has 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 2024 but before 1 April 2025.
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 £103.70 per tonne,
(b) the lower rate is £3.30 per tonne, and
(c) the unauthorised disposals rate is £155.55 per tonne.
Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022
4 
In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022, after “1 April 2023” insert “but before 1 April 2024”.
Amendment of the Tax Collection and Management (Wales) Act 2016
5 
In section 122(3) of the Tax Collection and Management (Wales) Act 2016, in Table A1, in the column headed “Amount of Tax” for item 10, for “48 or 49” substitute “49 or 50.”
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
13 March 2024