Landfill Disposals Tax (Wales) Act 2017

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:

 

Date and Agenda

Purpose of meeting

Transcript

Senedd.TV

1 December 2016

Consideration of Approach to Stage 1 Scrutiny

(Private)

(Private)

15 December 2016

Cabinet Secretary for Finance and Local Government

15 December 2016, Transcript (PDF, 221KB)

View meeting of 15 December 2016

11 January 2017

Oral evidence Session

11 January 2017, Transcript (PDF, 415KB)

View meeting of 11 January 2017

19 January 2017

Oral evidence Session

19 January 2017, Transcript (PDF, 741KB)

View meeting of 19 January 2017

25 January 2017

Oral evidence Session

25 January 2017, Transcript (PDF, 675KB)

View meeting of 25 January 2017

2 February 2017

Cabinet Secretary for Finance and Local Government

2 February 2017, Transcript (PDF, 673KB)

View meeting of 2 February 2017

16 February 2017

Private discussion of report contents

(Private)

(Private)

 

The Constitutional and Legislative Affairs Committee considered the Bill on the following dates:

Date and Agenda

Purpose of meeting

Transcript

Senedd.TV

9 January 2017

Cabinet Secretary for Finance and Local Government (Member in charge of the Bill)

9 January 2017, Transcript (PDF, 318KB)

View meeting of 9 January 2017

 

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)

Response by the Cabinet Secretary for Finance and Local Government to the Finance Committee's Stage 1 Report - 20 March 2017 (PDF, 373KB)

Response by the Cabinet Secretary for Finance and Local Government to the Finance Committee's Stage 1 Report - Annex A - Recommendation 5 (PDF, 432KB)

Letter from Jane Ellison MP - 17 March 2017 (PDF, 478KB)

Constitutional and Legislative Affairs Committee - Report on the Landfill Disposals Tax (Wales) Bill – March 2017 (PDF, 2MB)

Response by the Cabinet Secretary for Finance and Local Government to the Constitutional and Legislative Affairs Committee’s Stage 1 Report – 20 March 2017 (PDF, 644KB)

 

 

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)
Letter from the Cabinet Secretary for Finance and Local Government - 20 June 2017 (PDF, 139KB)

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, 318KB)

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.

 

Presiding Officer’s Statement - Section 111A(3) of the Government of Wales Act 2006 – Landfill Disposals Tax (Wales) Bill – 26 June 2017 (PDF, 130KB)

 

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

Consultations