Landfill Disposals Tax (Wales) Act 2017 section 25

Power to modify provision relating to taxable weight of material

Section 25 gives the Welsh Ministers the power to change, by regulations, how the taxable weight of material disposed of at a landfill site is determined.

• Regulations may be made to alter any provision in the Act that relates to the taxable weight of material in a taxable disposal at an authorised landfill site.
• These regulations can add new provisions, remove existing ones, or amend them in any other way.
• The power specifically includes the ability to change rules about discounts applied for water content present in the disposed material.
• This gives flexibility to update how taxable weight is calculated without needing to pass a new Act of the Senedd.