The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018

• Citation: S.I. 2018/1209 (W.)
• Sections: 4

Section 1 Title and commencement

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.

Section 2 Application

These Regulations have effect in relation to a taxable disposal made on or after 1 April 2019 but before 1 April 2020 .

Section 3 Rates of landfill disposals tax

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.

Section 4 Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018

In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 , after “1 April 2018” insert “ but before 1 April 2019 ” .