Meetings

9.1 The Committee noted the statutory instrument.

Paper 2 – The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018 - Summary legal briefing

The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018

Explanatory Memorandum

5.1 The Committee noted the statutory instrument and queried the legal definition of top-soil.

Paper 6 - The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018

The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018

The Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 – Explanatory Memorandum

7.1 The Committee considered the Landfill Disposals Tax (Tax Rates) (Wales) Regulations 2018 and agreed to report.

Paper 5 - The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 - Explanatory Memorandum

7.1 The Committee considered the Landfill Disposals Tax (Administration) (Wales) Regulations 2018 and agreed to report.

NDM6351 Mark Drakeford (Cardiff West)

To propose that the National Assembly for Wales in accordance with Standing Order 26.47:

Approves the Landfill Disposals Tax (Wales) Bill.

Supporting Documents
Landfill Disposals Tax (Wales) Bill
Explanatory Memorandum
Presiding Officer’s Statement In accordance with Section 111A(3) of the Government of Wales Act 2006

The item started at 17.15

NDM6351 Mark Drakeford (Cardiff West)

To propose that the National Assembly for Wales in accordance with Standing Order 26.47:

Approves the Landfill Disposals Tax (Wales) Bill.

The motion was agreed in accordance with Standing Order 12.36.

The amendments will be disposed of in the order that the sections and schedules to which they relate were set out in the motion under Standing Order 26.36 as agreed by the Assembly on 13 June 2017.

The amendments have been grouped for the purposes of debate and the groupings will be debated as follows:

1. Landfill Disposals Tax Communities Scheme

2, 32, 52

2. Definition of intent

50

3. Technical

3, 4, 5, 6, 7, 8, 9, 12, 14, 17, 19, 20, 23, 24, 25, 26, 27, 28, 29, 35, 36, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 1

4. Qualifying material

10, 11, 53

5. Taxable weight of material

13, 15, 16, 18

6. Accounting for tax

21, 22, 33, 34, 37

7. Death, incapacity and insolvency

30, 31

8. Welsh Ministers’ exercise of powers and duties under this Act

49

9. WRA guidance

51

Supporting documents

Landfill Disposals Tax (Wales) Bill

Explanatory Memorandum

Marshalled List of Amendments

Groupings of Amendments

The item started at 18.10

The amendments will be disposed of in the order that the sections and schedules to which they relate were set out in the motion under Standing Order 26.36 as agreed by the Assembly on 13 June 2017.

Amendment 2 was agreed, in accordance with Standing Order 12.36.

Amendment 50 was withdrawn in accordance with Standing Order 12.27.

A vote was taken on amendment 3:

Amendment 3 was agreed.

Amendment 4 was agreed, in accordance with Standing Order 12.36.

Amendment 5 was agreed, in accordance with Standing Order 12.36.

Amendment 6 was agreed, in accordance with Standing Order 12.36.

Amendment 7 was agreed, in accordance with Standing Order 12.36.

Amendment 8 was agreed, in accordance with Standing Order 12.36.

Amendment 9 was agreed, in accordance with Standing Order 12.36.

 Amendment 10 was agreed, in accordance with Standing Order 12.36.

A vote was taken on amendment 11:

Amendment 11 was agreed.

Amendment 12 was agreed, in accordance with Standing Order 12.36.

Amendment 13 was agreed, in accordance with Standing Order 12.36.

Amendment 14 was agreed, in accordance with Standing Order 12.36.

A vote was taken on amendment 15:

Amendment 15 was agreed.

Amendment 16 was agreed, in accordance with Standing Order 12.36.

Amendment 17 was agreed, in accordance with Standing Order 12.36.

Amendment 18 was agreed, in accordance with Standing Order 12.36.

Amendment 19 was agreed, in accordance with Standing Order 12.36.

Amendment 20 was agreed, in accordance with Standing Order 12.36.

Amendment 21 was agreed, in accordance with Standing Order 12.36.

Amendment 22 was agreed, in accordance with Standing Order 12.36.

Amendment 23 was agreed, in accordance with Standing Order 12.36.

Amendment 24 was agreed, in accordance with Standing Order 12.36.

A vote was taken on amendment 25:

Amendment 25 was agreed.

Amendment 26 was agreed, in accordance with Standing Order 12.36.

Amendment 27 was agreed, in accordance with Standing Order 12.36.

Amendment 28 was agreed, in accordance with Standing Order 12.36.

Amendment 29 was agreed, in accordance with Standing Order 12.36.

Amendment 30 was agreed, in accordance with Standing Order 12.36.

Amendment 31 was agreed, in accordance with Standing Order 12.36.

Amendment 49 was agreed, in accordance with Standing Order 12.36.

Amendment 51 was withdrawn in accordance with Standing Order 12.27.

Amendment 32 was agreed, in accordance with Standing Order 12.36.

A vote was taken on amendment 52:

Amendment 52 was agreed.

Amendment 33 was agreed, in accordance with Standing Order 12.36.

Amendment 34 was agreed, in accordance with Standing Order 12.36.

Amendment 53 was agreed, in accordance with Standing Order 12.36.

Amendment 35 was agreed, in accordance with Standing Order 12.36.

Amendment 36 was agreed, in accordance with Standing Order 12.36.

Amendment 37 was agreed, in accordance with Standing Order 12.36.

Amendment 38 was agreed, in accordance with Standing Order 12.36.

Amendment 39 was agreed, in accordance with Standing Order 12.36.

Amendment 40 was agreed, in accordance with Standing Order 12.36.

Amendment 41 was agreed, in accordance with Standing Order 12.36.

Amendment 42 was agreed, in accordance with Standing Order 12.36.

Amendment 43 was agreed, in accordance with Standing Order 12.36.

Amendment 44 was agreed, in accordance with Standing Order 12.36.

Amendment 45 was agreed, in accordance with Standing Order 12.36.

Amendment 46 was agreed, in accordance with Standing Order 12.36.

Amendment 47 was agreed, in accordance with Standing Order 12.36.

Amendment 48 was agreed, in accordance with Standing Order 12.36.

Amendment 1 was agreed, in accordance with Standing Order 12.36.

All sections and schedules of the Bill were deemed agreed, concluding Stage 3 proceedings.

CLA(5)-16-17 – Paper 3 – Letter from the Cabinet Secretary for Finance and Local Government re: Landfill Disposals Tax (Wales) Bill

The Committee noted the correspondence.

NDM 6327 Jane Hutt (Vale of Glamorgan)

To propose that the National Assembly for Wales in accordance with Standing Order 26.36:

Agrees to dispose of sections and schedules to the Landfill Disposals Tax (Wales) Bill at Stage 3 in the following order:
 
a) sections 2 - 15

b) Schedule 1

c) sections 16 - 33

d) Schedule 2

e) sections 34 - 40

f) Schedule 3

g) sections 41 - 89

h) Schedule 4

i) section 1

j) Long title

NDM 6327 Jane Hutt (Vale of Glamorgan)

To propose that the National Assembly for Wales in accordance with Standing Order 26.36:

Agrees to dispose of sections and schedules to the Landfill Disposals Tax (Wales) Bill at Stage 3 in the following order:

a) sections 2 - 15

b) Schedule 1

c) sections 16 - 33

d) Schedule 2

e) sections 34 - 40

f) Schedule 3

g) sections 41 - 89

h) Schedule 4

i) section 1

j) Long title

The motion was not moved.

CLA(5)-13-17 – Paper 9 – Correspondence form the Cabinet Secretary for Finance and Local Government to the Finance Committee, 5 May 2017

The Committee noted the correspondence.

In accordance with Standing Order 26.21 the Committee will dispose of amendments to the Bill in the following order:

Sections 2-33; Schedule 1; Sections 34-40; Schedule 2; Sections 41-89; Schedule 3; Sections 90-95; Section 1; Long title.

Supporting documents:

Paper 1 – Marshalled list

Paper 2 - Groupings of Amendments

Landfill Disposals Tax (Wales) Bill, as introduced (PDF, 298KB)

Explanatory Memorandum (PDF, 935KB)

In attendance:

Mark Drakeford AM, Cabinet Secretary for Finance and Local Government

Emma Cordingley – Lawyer, Welsh Government

Sarah Tully – Devolved Tax Policy Project Manager, Welsh Government

3.1 In accordance with Standing Order 26.21, the Committee disposed of the following amendments to the Bill:

Amendment 28 (Nick Ramsay)

Amendment 29 (Nick Ramsay)

Amendment 21 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 1 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 2 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 30 (Nick Ramsay)

Amendment 31 (Nick Ramsay)

Amendment 32 (Nick Ramsay)

Amendment 22 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 23 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 24 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 25 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 14 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 3 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 4 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 15 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 16 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 17 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 18 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 11 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 9 (Mike Hedges) was not moved.

Amendment 10 (Mike Hedges) was not moved

Amendment 19 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 33 (Nick Ramsay)

Amendment 34 (Nick Ramsay)

Amendment 26 (Eluned Morgan) was withdrawn in accordance with Standing Order 26.66(i).

Amendment 27 (Eluned Morgan) was withdrawn in accordance with Standing Order 26.66(i).

Amendment 35 (Nick Ramsay) was withdrawn in accordance with Standing Order 26.66(i).

Amendment 36 (Nick Ramsay) was withdrawn in accordance with Standing Order 26.66(i).

Amendment 5 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 6 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 20 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 7 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 8 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 12A (Eluned Morgan) was not moved.

Amendment 12 (Mark Drakeford)

Amendment 37 (Nick Ramsay)

Amendment 38 (Nick Ramsay) was not moved.

Amendment 39 (Nick Ramsay) was not moved.

Amendment 40 (Nick Ramsay)

Amendment 44 (Steffan Lewis) was not moved

Amendment 13 (Mark Drakeford) was agreed in accordance with Standing Order 17.34(i).

Amendment 45 (Steffan Lewis) was not moved.

Amendment 41 (Nick Ramsay)

Amendment 46 (Steffan Lewis) was withdrawn in accordance with Standing Order 26.66(i).

Amendment 42 (Nick Ramsay)

Amendment 43 (Nick Ramsay)

Paper 1 - Landfill Disposals Tax (Wales) Bill - Order of consideration for Stage 2

3.1 The Committee agreed to follow the following order of consideration for Stage 2 amendments to the Landfill Disposals Tax (Wales) Bill:

NDM6263 Jane Hutt (Vale of Glamorgan)

To propose that the National Assembly for Wales, for the purposes of any provisions resulting from the Landfill Disposals Tax (Wales) Bill, agrees to any increase in expenditure of a kind referred to in Standing Order 26.69, arising in consequence of the Bill.

The item started at 16.44

NDM6263 Jane Hutt (Vale of Glamorgan)

To propose that the National Assembly for Wales, for the purposes of any provisions resulting from the Landfill Disposals Tax (Wales) Bill, agrees to any increase in expenditure of a kind referred to in Standing Order 26.69, arising in consequence of the Bill.

The motion was agreed in accordance with Standing Order 12.36.

NDM6262 Mark Drakeford (Cardiff West)

To propose that the National Assembly for Wales in accordance with Standing Order 26.11:

Agrees to the general principles of the Landfill Disposals Tax (Wales) Bill.

The Landfill Disposals Tax (Wales) Bill and Explanatory Memorandum were laid before the Assembly on 28 November 2016.

The report of the Finance Committee on the Landfill Disposals Tax (Wales) Bill was laid before the Assembly on 10 March 2017.

Supporting Documents
Landfill Disposals Tax (Wales) Bill
Explanatory Memorandum
Report of the Finance Committee
Report of the Constitutional and Legislative Affairs Committee

The item started at 15.48

NDM6262 Mark Drakeford (Cardiff West)

To propose that the National Assembly for Wales in accordance with Standing Order 26.11:

Agrees to the general principles of the Landfill Disposals Tax (Wales) Bill.

The Landfill Disposals Tax (Wales) Bill and Explanatory Memorandum were laid before the Assembly on 28 November 2016.

The report of the Finance Committee on the Landfill Disposals Tax (Wales) Bill was laid before the Assembly on 10 March 2017.

The motion was agreed in accordance with Standing Order 12.36.

CLA(5)-07-17 – Paper 4 – Draft report

8.1 The Committee agreed the draft report.

Paper 1 – draft report

3.1 The Committee agreed the report with minor changes.

CLA(5)-06-17 – Paper 7 – Draft report

CLA(5)-06-17 – Paper 8 – Correspondence from the Chair of the Finance Committee, 8 February 2017 (Private)

8.1 The Committee considered the draft report and agreed to consider it further at the following meeting.

Paper 2 – Draft Report

6.1 The Committee considered the draft report and agreed to return to it at its next meeting on 1 March 2017.

Mark Drakeford AM, Cabinet Secretary for Finance and Local Government

Emma Cordingley – Lawyer, Welsh Government

Sarah Tully – Devolved Tax Policy Project Manager, Welsh Government

Paper 1 - Legal note

Paper 2 - Summary of Consultation Responses

Paper 3 - Supplementary note from Natural Resources Wales following evidence session 4 on 19 January 2017

Paper 4 – Research Briefing – Unauthorised Waste Disposals

4.1 The Committee took evidence from Mark Drakeford AM - Cabinet Secretary for Finance and Local Government; Emma Cordingley - Lawyer, Welsh Government; and Sarah Tully - Devolved Tax Policy Project Manager, Welsh Government on the Landfill Disposals Tax (Wales) Bill.

Paper 5 – Note from Daniel Greenberg

6.1 The Committee considered the evidence received.

Jennifer Doyle, Senior Project Manager, Cory Environmental

Jacqueline Doone, Group Indirect Tax Manager, Biffa Group Limited

Paper 3 – Cory Environmental – written evidence

5.1 The Committee took evidence from Jennifer Doyle, Cory Environmental and Jacqueline Doone, Biffa Group Limited.

7.1 The Committee considered the evidence received.

Mike Trotman, Associate Director, Deloitte LLP

Gareth Pritchard, Tax Partner, Deloitte LLP

Paper 2 - Deloitte – written evidence

4.1 The Committee took evidence from Mike Trotman, Deloitte LLP and Gareth Pritchard, Deloitte LLP.

Kim Gutteridge, Head of Grants, High Value Fundraising - Planning and Development, RSPB

Dr Stephen Marsh-Smith, Afonydd Cymru

Dr Patrick Bishop, Senior Lecturer, College of Law and Criminology, Swansea University, UK Environmental Law Association

James Byrne, Living Landscapes Manager, Wildlife Trusts Wales

Paper 4 – RSPB Cymru – written evidence

Paper 5 – Afonydd Cymru – written evidence

Paper 6 – UK Environmental Law Association – written evidence

Paper 7 – Wildlife Trusts Wales – written evidence

8.1 The Committee took evidence from Kim Gutteridge, Head of Grants, High Value Fundraising - Planning and Development, RSPB, Dr Stephen Marsh-Smith, Afonydd Cymru, Dr Patrick Bishop, Senior Lecturer, College of Law and Criminology, Swansea University, UK Environmental Law Association and James Byrne, Living Landscapes Manager, Wildlife Trusts Wales on the Landfill Disposals Tax (Wales) Bill.

9.1 The Committee considered the evidence received on Landfill Disposals Tax (Wales) Bill.

Clare McCallan, Landfill Disposals Tax Project Manager, Natural Resources Wales

Becky Favager, Waste & Resources Manager - Evidence, Policy and Permitting directorate, Natural Resources Wales

Paper 3 – Natural Resources Wales - written evidence

7.1 The Committee took evidence from Clare McCallan, Landfill Disposals Tax Project Manager, Natural Resources Wales and Becky Favager, Waste & Resources Manager - Evidence, Policy and Permitting directorate, Natural Resources Wales on the Landfill Disposals Tax (Wales) Bill.

7.2 Natural Resources Wales agreed to:

·         confirm whether the Memorandum of Understanding between Natural Resources Wales and the Welsh Revenue Authority will be made a public document; and

·         provide a note on Landfill sites across Wales with a permit to dispose of hazardous waste.

Brian Mayne, Ricardo Energy & Environment, Regional Director Wales – Resource Efficiency & Waste Management, Chartered Institution of Wastes Management

Robert Little, Commercial Director, MSS Group Ltd, Chartered Institution of Wastes Management

Lee Marshall, Chief Executive Officer, Local Authority Recycling Advisory Committee

Paper 1 - Chartered Institution of Wastes Management – written evidence

Paper 2 - Local Authority Recycling Advisory Committee – written evidence

6.1 The Committee took evidence from Brian Mayne, Ricardo Energy & Environment, Regional Director Wales – Resource Efficiency & Waste Management, Chartered Institution of Wastes Management and Lee Marshall, Chief Executive Officer, Local Authority Recycling Advisory Committee on the Landfill Disposals Tax (Wales) Bill.

Daniel Greenberg - Barrister specialising in legislation

6.1 The Committee held an informal session with Daniel Greenberg, a barrister specialising in legislation.

Tim Peppin, Director of Regeneration and Sustainable Development – Welsh Local Government Association

Tara King, Assistant Director for Commercialisation and Collaboration – Cardiff Council

Paper 2- Welsh Local Government Association – Written evidence

4.1 The Committee took evidence from the Welsh Local Government Association and Cardiff Council.

7.1 The Committee considered the evidence received.

Mark Drakeford AM, Cabinet Secretary for Finance and Local Government, Member in charge of the Bill

Emma Cordingley, Welsh Government

Sarah Tully, Welsh Government

CLA(5)-01-17 - Research Service and Legal Service Briefing

Landfill Disposals Tax (Wales) Bill, as introduced [PDF, 298KB]

Explanatory Memorandum [PDF, 935KB]

Statement of policy intent [PDF, 146KB]

2.1 The Committee took evidence from the Cabinet Secretary for Finance and Local Government.

5.1 The Committee considered the evidence received.

Mark Drakeford AM, Cabinet Secretary for Finance and Local Government

Emma Cordingley – Lawyer

Sarah Tully – Devolved Tax Policy Project Manager

3.1 The Committee took evidence from Mark Drakeford AM - Cabinet Secretary for Finance and Local Government; Emma Cordingley - Lawyer, Welsh Government; and Sarah Tully - Devolved Tax Policy Project Manager, Welsh Government on the Landfill Disposals Tax (Wales) Bill.

3.2 The Cabinet Secretary agreed to:

·         provide details of the proportion of landfill tax paid by local authorities;

·         provide a list of the current qualifying materials; and

·         write to the Committee following the outcome of discussions regarding the extent to which the Bill reaches into opencast mining.

Paper 1 – Landfill Disposals Tax (Wales) Bill - Approach to scrutiny

4.1 The Committee agreed its approach to Stage 1 scrutiny of the Landfill Disposals Tax (Wales) Bill.

Georgina Haarhoff - Head of Tax Policy & Legislation Development, Welsh Government

Emma Cordingley – Lawyer, Welsh Government

Sarah Tully – Devolved Tax Policy Project Manager, Welsh Government

3.1 The Committee received a technical briefing from: Georgina Haarhoff - Head of Tax Policy & Legislation Development, Welsh Government; Emma Cordingley – Lawyer, Welsh Government; and Sarah Tully – Devolved Tax Policy Project Manager, Welsh Government on the Landfill Disposals Tax (Wales) Bill.

Business Managers confirmed their in principle decision of 8 November to refer the Landfill Disposals Tax (Wales) Bill to the Finance Committee for Stage 1 consideration, and agreed the deadline for the Stage 1 Committee to report by as 10 March 2017 and the deadline for the completion of Stage 2 Committee proceedings as 26 May 2017.

Paper 8 - Appointment of an Expert Adviser for Landfill Disposals Tax (Wales) Bill

9.1 The Committee considered a paper on expert advice for the Landfill Disposals Tax (Wales) Bill and decided not to appoint an expert adviser.

Business Managers agreed in principle to refer the Landfill Disposal Tax Bill to the Finance Committee for consideration.

The Leader of the House commented that the Bill would have to be passed before the summer recess for it to come into force by April 2018, and so there should be no scope to extend the timetable for the Bill once it has been agreed. She also noted the should the Finance Committee not be able to scrutinise the Bill in that time, it was her view that Business Managers should consider referring the Bill to the External Affairs and Additional Legislation Committee.

Paper 2 - Letter from the Business Committee on the Landfill Disposal Tax Bill – 14 September 2016

8.1 The Committee noted the correspondence and agreed to write to the Business Committee.

The Committee discussed the letter from the Chair of the Climate Change, Environment and Rural Affairs Committee regarding the Bill, and agreed to write to the Finance Committee for their views on whether they would have the capacity to scrutinise the Bill.