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Landfill Disposals Tax (Wales) Act 2017

The Landfill Disposals Tax (Wales) Act 2017 (the Act) introduces a new tax, called a landfill disposals tax, which is to be charged on taxable disposals. It outlines the conditions that must be met in order for a taxable disposal to be made. The Act also:

  • explains how the tax is to be charged on taxable disposals made at an authorised landfill site, including how to calculate the amount, when relief may be claimed, the registration and accounting requirements, and how the tax is to be paid;
  • explains how the tax is to be charged on taxable disposals made at places other than authorised landfill sites, including how to calculate the amount, who is liable to pay it, how it is to be charged, how it is to be paid, and late payment interest on unpaid tax; 
  • makes supplementary provision, including enabling regulations to be made about tax credit, the creation of non-disposal areas within authorised landfill sites, the inspection of premises and information sharing, penalties, the application of the Act in special cases, and various other matters;
  • makes provision for a Landfill Disposals Tax Communities Scheme; and
  • makes provision that applies generally for the purposes of the Act, including its interpretation.

The Explanatory Notes to the Act provide detailed commentary on the various provisions. 

Coming into force

Part 1 and Part 6 came into force on 8 September 2017, which is the day after the Act received Royal Assent, in accordance with section 97(1).

The other provisions of this Act come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument, in accordance with section 97(2).

The following orders have been made:

Subordinate legislation made under the Act:

TitleCitation number (Statutory Instruments only)Made dateComing into forceSupporting documents
The Landfill Disposals Tax (Administration) (Wales) Regulations 2018
2018 No. 101 (W. 25)    
24 January 2018    1 April 2018    Explanatory Memorandum
The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019

2019 No. 1143 (W. 198)    
18 July 2019     19 July 2019   Explanatory Memorandum
The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018
2018 No. 1057 (W. 221)    
10 October 2018    11 October 2018    Explanatory Memorandum

Consideration of the legislation by the Senedd: 

The Bill was introduced on 28 November 2016 by Mark Drakeford MS, who was Cabinet Secretary for Finance and Local Government at the time. 

More information about the Bill is available on the Senedd’s website, including a record of the passage of the Bill through the Senedd (the then National Assembly for Wales) and the Explanatory Memorandum that was prepared by the Welsh Government (as amended at Stage 2).

The Act received Royal Assent on 7 September 2017.

Related materials

•    An independent review of the Landfill Disposals Tax (Wales) Act 2017: summary | GOV.WALES
•    Landfill Disposals Tax | Sub-topic | GOV.WALES
 

Published on
Last updated
18 December 2023