The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022
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 2023.
Lifecycle
Department
Made
13 Dec 2022
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In force
01 Apr 2023
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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