The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2025
These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2026.
Lifecycle
Department
Made
05 Dec 2025
—
In force
01 Apr 2026
Enabling power
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 14(3) and (6), 46(4), 93 and 94(1) of the Landfill Disposals Tax (Wales) Act 2017.
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