Landfill Disposals Tax (Wales) Act 2017 section 33

Power to modify reliefs

Section 33 gives the Welsh Ministers the power to make regulations that can create, change or remove reliefs from landfill disposals tax.

• Regulations may create new reliefs from landfill disposals tax, modify existing reliefs, or remove reliefs altogether.
• Any relief introduced or amended through regulations may be made subject to conditions, such as a requirement to notify the Welsh Revenue Authority before a taxable disposal takes place.
• The regulations may amend any existing legislation relating to landfill disposals tax.
• This provides flexibility for the Welsh Ministers to adapt the relief framework over time without requiring a new Act of the Senedd.