Consultation display

Landfill Disposals Tax (Wales) Bill

Response to the consultation

Evidence submitted in response to this Consultation

Purpose of the consultation

Purpose of the consultation

The Finance Committee undertook an inquiry into the general principles of the Landfill Disposals Tax (Wales) Bill.


Terms of reference

  • The general principles of the Bill and the need for legislation;
  • Any potential barriers to the implementation of these provisions and whether the Bill takes account of them;
  • Whether there are any unintended consequences arising from the Bill
  • The financial implications of the Bill (as set out in Chapter 6 of the Explanatory Memorandum);
  • The appropriateness of the powers in the Bill for Welsh Ministers to make subordinate legislation (as set out in Chapter 5 of the Explanatory Memorandum);
  • Whether the Welsh Government’s principles for the development of devolved tax policy and legislation have been followed:

o   Be fair to businesses and individuals who pay them;

o   Be simple, with clear rules which seek to minimise compliance and administration costs;

o   Support growth and jobs that in turn help tackle poverty; and

o   Provide stability and certainty for taxpayers.

  • The definition of a ‘taxable disposal’ and ‘qualifying materials’;
  • The provisions on how the tax will be calculated including the taxable weight of material and the discount in respect of water content;
  • The implementation of tax rates and whether these retain the flexibility to deal with subsequent changes at a Wales and UK level;
  • The proposed exemptions;
  • The proposed reliefs;
  • The inclusion of unauthorised disposals of waste at places other than authorised landfill sites;
  • The inspection of premises for the purposes of ascertaining a person’s liability to Land Disposals Tax and the sharing of information between the Welsh Revenue Authority, Natural Resources Wales and local authorities;
  • The duties on taxpayers to make payments and pay penalties and interest in certain circumstances;
  • How companies, partnerships and unincorporated bodies are treated in terms of the provisions and responsibility for compliance; and
  • Establishing the Landfill Communities Scheme as a grant scheme rather than a tax credit and developing it outside of the Bill.


Disclosure of Information

The Assembly’s policy on disclosure of information is available, please ensure that you have considered these details carefully before submitting information to the Committee.  Alternatively a hard copy of this policy can be requested by contacting the Clerk (Bethan Davies 0300 200 6372).

Supporting documents

Contact details

Should you wish to speak to someone regarding this consultation, please use the below contact details:

Finance Committee
Welsh Parliament
Cardiff Bay
CF99 1SN

Telephone: 0300 200 6565