The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024

• Citation: S.I. 2024/367 (W.)
• Sections: 5

Section 1 Title and commencement

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.

Section 2 Application

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 .

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 £103.70 per tonne,

(b) the lower rate is £3.30 per tonne, and

(c) the unauthorised disposals rate is £155.55 per tonne.

Section 4 Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022

In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022 , after “1 April 2023” insert “but before 1 April 2024” .

Section 5 Amendment of the Tax Collection and Management (Wales) Act 2016

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.”