Landfill Disposals Tax (Wales) Act 2017
A Welsh Government Bill, introduced by Mark Drakeford AM, Cabinet Secretary for Finance and Local Government. The Business Committee remitted the Bill to the Finance Committee.
About the Bill
The Bill covered the following areas:
- The
definition of a “taxable disposal” on which Land Disposals Tax would be
charged;
- What
was meant by an authorised landfill site and what was expected of landfill
site operators in terms of their liability to pay Land Disposals Tax, the
duty to register with WRA, how to account for Land Disposals Tax etc.;
- The
application of Land Disposals Tax to disposals made other than at an
authorised landfill site and who was liable for Land Disposals Tax on such
disposals;
- How
Land Disposals Tax would be calculated, what rate of tax would apply and
what exemptions, reliefs and credits may apply;
- Duties
on taxpayers to make payments and pay penalties and interest in certain
circumstances; and
- The
inspection of premises for the purpose of ascertaining a person’s
liability to Land Disposals Tax, and the sharing of information between
certain public authorities for the purpose of Land Disposals Tax.
Further detail about the Bill can be found in its accompanying Explanatory Memorandum (PDF, 935KB).
Current Stage
The Landfill Disposals Tax (Wales) Act 2017 (external website) became law in Wales (external website) on 7 September 2017.
Record of Passage in
the National Assembly for Wales
The following table sets out the dates for each stage of the Bill’s passage through the National Assembly for Wales.
Stage |
Documents |
||||||||||||||||||||||||||||||||||||||||
Bill introduced: 28 November 2016 |
Landfill
Disposals Tax (Wales) Bill, as introduced (PDF, 298KB) Explanatory
Memorandum (PDF, 935KB) Presiding
Officer’s Statement – 28 November 2016 (PDF, 127KB) Business
Committee’s report on the timetable for consideration of the Bill - 28
November 2016 (PDF, 54.2KB) Plenary
Statement: The Landfill Disposals Tax (Wales) Bill – 29 November 2016 Research
Service Bill Summary (PDF, 1.13MB) Landfill
Disposals Tax Communities Scheme – 13 December 2016 Statement
of policy intent (PDF, 146KB) Statement
of policy intent – Tax credits – May 2017 (PDF, 265KB) |
||||||||||||||||||||||||||||||||||||||||
Stage 1: Committee considerations of general principles |
The Finance Committee issued a call
for evidence, which closed on 11 January 2017. Committee dates The Finance Committee considered the Bill on the following dates:
The Constitutional and Legislative Affairs Committee considered the Bill on the following dates:
Letter
from the Cabinet Secretary for Finance and Local Government – 4 January 2017
(PDF, 137KB) Letter
from the Cabinet Secretary for Finance and Local Government – 31 January 2017
(PDF, 173KB) Letter
from Deloitte LLP – Clarification of oral evidence provided on 25 January
2017 (PDF, 40KB) Letter
from the Cabinet Secretary for Finance and Local Government – 15 February
2017 (PDF, 614KB) Letter
from the Cabinet Secretary for Finance and Local Government to the Finance
Committee - 20 March 2017 (PDF, 136KB) Committee Reports Finance
Committee Stage 1 Report – March 2017 (PDF, 1012KB) Letter
from Jane Ellison MP - 17 March 2017 (PDF, 478KB) |
||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||
Stage 1: Debate in Plenary on general principles |
A debate took place in Plenary on 21
March 2017. The motion to agree the general principles of the Bill was
agreed. |
||||||||||||||||||||||||||||||||||||||||
Financial Resolution |
A Financial Resolution was agreed in Plenary on 21
March 2017. |
||||||||||||||||||||||||||||||||||||||||
Stage 2: Committee consideration of amendments |
The Finance Committee agreed on 29
March 2017, under Standing Order 26.21, that the order of consideration
for Stage 2 proceedings will be: Sections 2-33; Schedule 1; Sections 34-40;
Schedule 2; Sections 41-89; Schedule 3; Sections 90-95; Section 1; Long
title. Stage 2 consideration took place in Committee on 11
May 2017. Notices of amendments Notice
of amendments – 22 March 2017 (PDF, 71KB) Welsh
Government: Purpose and Effect table - 22 March 2017 (PDF, 206KB) Notice
of amendments – 24 April 2017 (PDF, 58KB) Notice
of amendments – 25 April 2017 (PDF, 71KB) Welsh
Government: Purpose and Effect table – 25 April 2017 (PDF, 71KB) Notice
of Amendments – 26 April 2017 (PDF, 84KB) Welsh
Government: Purpose and Effect table - 26 April 2017 (PDF, 184KB) Notice
of amendments – 2 May 2017 (PDF, 86KB) Welsh
Government: Purpose and Effect table – 2 May 2017 (PDF, 200KB) Notice
of amendments – 3 May 2017 (PDF, 74KB) Notice
of amendments – 4 May 2017 (PDF, 85KB) Marshalled
List of Amendments – 5 May 2017 (PDF, 155KB) Groupings
of Amendments – 5 May 2017 (PDF, 67KB) Landfill
Disposals (Tax) Wales Bill, as amended at Stage 2 (PDF, 308KB) Printing
Changes to the Bill as amended at Stage 2 (PDF, 148KB) Letter
from the Cabinet Secretary for Finance and Local Government to the Finance
Committee - 5 June 2017 (PDF, 481KB) Explanatory
Memorandum, as amended at Stage 2 (PDF, 1MB) Letter
from the Cabinet Secretary for Finance and Local Government to the Finance
Committee - 14 June 2017 (PDF, 301KB) |
||||||||||||||||||||||||||||||||||||||||
Stage 3: Plenary consideration of amendments |
Stage 3 consideration and disposal of amendments
took place in Plenary on 20
June 2017. Notices of amendments Notice
of amendments – 9 June 2017 (PDF, 105KB) Welsh
Government: Purpose and Effect table - 9 June 2017 (PDF, 247KB) Notice
of amendments – 13 June 2017 (PDF, 75KB) Marshalled
List of Amendments – 15 June 2017 (PDF, 113KB) Groupings
of Amendments – 15 June 2017 (PDF, 67KB) Printing
Changes to the Bill as amended at Stage 3 (PDF, 160KB) |
||||||||||||||||||||||||||||||||||||||||
Stage 4: Passing of the Bill in Plenary |
The Bill was agreed by the Assembly in accordance
with Standing Order 12.36 on 27 June 2017. Landfill
Disposals Tax (Wales) Bill, as passed (PDF, 311KB) Printing
Changes to the Bill as passed (PDF, 142KB) |
||||||||||||||||||||||||||||||||||||||||
Post-stage 4 |
The
Solicitor
General (PDF 14KB), on behalf of the Attorney General, Counsel
General (PDF 228KB) and Secretary
of State for Wales (PDF 43KB) wrote to the Chief Executive and Clerk of
the Assembly to advise that they would not be referring the Landfill
Disposals Tax (Wales) Bill to the Supreme Court under Sections 112 or 114 of
the Government of Wales Act 2006. |
||||||||||||||||||||||||||||||||||||||||
Date of Royal Assent |
Royal
Assent (PDF, 69KB) was given on 7 September 2017. |
Contact information
Phone:0300 200 6565
Postal address:
Welsh Parliament
Cardiff Bay
Cardiff
CF99 1SN
Email: Legislation@senedd.wales
Business type: Bill
Status: Complete
First published: 23/08/2016
Documents
- Letter from the Cabinet Secretary for Finance and Local Government - 14 December 2016
PDF 34 KB
- Letter from the Cabinet Secretary for Finance and Local Government - 4 January 2017
PDF 137 KB
- Letter from the Cabinet Secretary for Finance and Local Government - 31 January 2017
PDF 173 KB
- Letter from Deloitte LLP – Clarification of oral evidence provided on 25 January 2017
PDF 40 KB
- Letter from the Cabinet Secretary for Finance and Local Government - 15 February 2017
PDF 614 KB
- Letter from the Cabinet Secretary for Finance and Local Government in response to the Constitutional and Legislative Affairs Committee's Stage 1 Report, 20 March 2017
PDF 644 KB
- Response by the Cabinet Secretary for Finance and Local Government to the Finance Committee's Stage 1 Report - 20 March 2017
PDF 373 KB
- Response by the Cabinet Secretary for Finance and Local Government to the Finance Committee's Stage 1 Report - Annex A - Recommendation 5
PDF 432 KB
- Letter from Jane Ellison MP - 17 March 2017
PDF 478 KB
- Letter from the Cabinet Secretary for Finance and Local Government to the Finance Committee - 20 March 2017
PDF 136 KB
- Statement of policy intent
PDF 146 KB
- Stage 2
- Notice of Amendments – 22 March 2017
PDF 71 KB
- Welsh Government: Purpose and Effect table - 22 March 2017
PDF 202 KB
- Notice of Amendments – 24 April 2017
PDF 58 KB
- Notice of Amendments – 25 April 2017
PDF 71 KB
- Welsh Government: Purpose and Effect table - 25 April 2017
PDF 132 KB
- Notice of Amendments – 26 April 2017
PDF 84 KB
- Welsh Government: Purpose and Effect table - 26 April 2017
PDF 184 KB
- Notice of Amendments – 2 May 2017
PDF 86 KB
- Welsh Government: Purpose and Effect table - 2 May 2017
PDF 200 KB
- Notice of Amendments – 3 May 2017
PDF 74 KB
- Notice of Amendments – 4 May 2017
PDF 85 KB
- Marshalled List of Amendments – 5 May 2017
PDF 155 KB
- Statement of Policy Intent - Tax Credits - May 2017
PDF 265 KB
- Groupings of Amendments – 5 May 2017
PDF 67 KB
- Landfill Disposals (Tax) Wales Bill, as amended at Stage 2
PDF 308 KB
- Printing Changes to the Bill as amended at Stage 2
PDF 148 KB View as HTML (28) 2 KB
- Letter from the Cabinet Secretary for Finance and Local Government to the Finance Committee - 5 June 2017
PDF 481 KB
- Letter from the Cabinet Secretary for Finance and Local Government to the Finance Committee - 14 June 2017
PDF 301 KB
- Stage 3
- Notice of Amendments – 9 June 2017
PDF 105 KB
- Welsh Government: Purpose and Effect table - 9 June 2017
PDF 247 KB
- Notice of Amendments – 13 June 2017
PDF 75 KB
- Marshalled List of Amendments – 15 June 2017
PDF 113 KB
- Groupings of Amendments – 15 June 2017
PDF 67 KB
- Letter from the Cabinet Secretary for Finance and Local Government - 20 June 2017
PDF 139 KB
- Landfill Disposals (Tax) Wales Bill, as amended at Stage 3 (Amendments to the Bill since the previous version are indicated by sidelining in the right margin)
PDF 273 KB
- Printing Changes to the Bill as amended at Stage 3
PDF 160 KB View as HTML (39) 166 KB
- Stage 4
- Landfill Disposals Tax (Wales) Bill, as passed
PDF 311 KB
- Printing Changes to the Bill as passed
PDF 142 KB
- Post Stage 4
- Letter from the Solicitor General - 20 July 2017
PDF 14 KB
- Letter from the Counsel General - 24 July 2017
PDF 228 KB
- Letter from the Secretary of State for Wales - 15 July 2017
PDF 43 KB
- Letter from the Cabinet Secretary for Finance - 13 December 2017
PDF 238 KB
- Letter from the Cabinet Secretary for Finance - Landfill Disposals Tax Communities Scheme - 28 March 2018
PDF 197 KB
- Landfill Disposals Tax Communities Scheme - March 2018
PDF 860 KB
- Correspondence to the Llywydd from the Chair, Climate Change, Environment and Rural Affairs Committee - 8 August 2016
PDF 115 KB
- Letter from the Minister for Finance & Local Government regarding the Landfill Disposals Tax (Wales) Act 2017 - 6 July 2023
PDF 2 MB
Consultations
- Landfill Disposals Tax (Wales) Bill (completed)