Landfill Disposals Tax (Wales) Act 2017 section 12

Power to modify exemptions

Section 12 grants the Welsh Ministers the power to make regulations that can create, modify or remove exemptions from landfill disposals tax.

• Regulations may create new exemptions from landfill disposals tax, modify existing exemptions, or remove exemptions altogether.
• Any exemption introduced through regulations may be made subject to conditions, such as requiring the Welsh Revenue Authority (WRA) to be notified before a disposal takes place.
• The regulations have wide-ranging power and may amend any existing legislation relating to landfill disposals tax.
• This section provides flexibility for the Welsh Government to adapt the exemption framework over time without requiring a new Act of the Senedd.