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You are here: BAILII >> Databases >> Statutory Instruments made by the National Assembly for Wales >> The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025 No. 152 (W. 32) URL: http://www.bailii.org/wales/legis/num_reg/2025/wsi_2025152_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Regulations made by the Welsh Ministers, laid before Senedd Cymru under section 95 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3), for approval by resolution of Senedd Cymru within 28 days beginning with the day on which the Regulations were made, disregarding any periods of dissolution or recess for more than 4 days.
Welsh Statutory Instruments
Landfill Tax, Wales
Made
11 February 2025
Laid before Senedd Cymru
13 February 2025
Coming into force
1 April 2025
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( 1).
1. The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2025 and they come into force on 1 April 2025.
2. These Regulations apply 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 2025.
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 £126.15 per tonne,
(b) the lower rate is £6.30 per tonne, and
(c) the unauthorised disposals rate is £189.25 per tonne.
4. In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024( 2), after “1 April 2024” insert “but before 1 April 2025”.
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
11 February 2025
(This note is not part of the Regulations)
These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025.
The standard rate is £126.15 per tonne, the lower rate is £6.30 per tonne and the unauthorised disposals rate is £189.25 per tonne.
Taxable disposals made on or after 1 April 2024 but before 1 April 2025 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 as a result of the amendment made by regulation 4 of these Regulations.
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff CF10 3NQ and on the Welsh Government’s website atwww.gov.wales.