The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022

• Citation: S.I. 2022/1316 (W.)
• Sections: 4

Section 1 Title and commencement

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.

Section 2 Application

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 .

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 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.

Section 4 Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021

In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021 , after “1 April 2022” insert “but before 1 April 2023” .