The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2021
Commencement: 1st April 2022
- The Landfill Disposal Tax (Tax Rates) (Wales) Regulations 2018
The Landfill Disposal Tax (Tax Rates) (Wales) Regulations 2018 specify the first standard rate, lower rate and unauthorised disposals rate for the landfill disposal tax in Wales.
The Landfill Disposals Tax (Wales) Act 2017 establishes the legal, administrative and operation framework for the Landfill Disposal Tax in Wales. A tax is to be charged on taxable disposals of materials. A taxable disposal is made when material is disposed of to landfill, in an authorised landfill site with an environmental permit in Wales.
Responsibility for landfill tax in Wales has been transferred to the Welsh Government from April 2018 and consequently the Landfill Disposal Tax replaces the UK Landfill Tax scheme (WAS14) in Wales.
The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the standard rate, the lower rate or unauthorised rate for qualifying materials.
These Regulations specify the first standard rate, lower rate and unauthorised disposals rate for landfill disposals tax and will apply to a taxable disposal made on or after 1 April 2018.
The standard rate is £88.95, the lower rate is £2.80 and the unauthorised disposals rate is £133.45.
The lower and standard rates of tax will remain consistent with those in the rest of the UK for a period of 2 years – until April 2020.
From the 1st April 2020 the new tax rates are as follows:
- standard rate is £94.15 per tonne, the lower rate is £3.00 per tonne and the unauthorised disposals rate is £141.20 per tonne.
The standard landfill tax rate, lower landfill tax rate and unauthorised disposals landfill tax rate are updated from 1st April 2022.
From 1st April 2022, the standard rate will be £98.60 per tonne, the lower rate will be £3.15 per tonne, and the unauthorised disposal rate will be £147.90 per tonne.
All landfill disposals made before 1st April 2022 remain subject to the rates set by The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020.
There are no changes to duties for organisations.
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