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.
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
- Landfill Disposals Tax (Wales) Bill, as passed (Crown XML) XML 268 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)