Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations SI 2020/1614
This Document is spent and replaced by the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations SI 2021/1470.
These Regulations came into force on 1 April 2021 and apply to Wales only.
They are made in accordance with the Landfill Disposals Tax (Wales) Act 2017 and set the standard, lower and unauthorised disposals rates for landfill disposals tax chargeable on taxable disposals made between 1 April 2021 and 1 April 2022.
The new rates are as follows:
- standard rate is £96.70 per tonne;
- lower rate is £3.10 per tonne; and
- unauthorised disposals rate is £145.05 per tonne.
Taxable disposals made on or after 1 April 2020, but before 1 April 2021, will remain subject...
