Landfill Disposals Tax (Wales) Act 2017 section 91

Welsh Ministers' exercise of powers and duties under this Act

Section 91 sets out the guiding principles that the Welsh Ministers must follow when exercising their powers and duties under the Landfill Disposals Tax (Wales) Act 2017.

• When exercising powers and duties under this Act, Welsh Ministers must have regard to the objective of reducing landfill disposals in Wales.
• Welsh Ministers may also consider any other matters they think appropriate alongside the landfill reduction objective.
• The requirement to have regard to reducing landfill disposals does not apply to the exercise of powers and duties relating to the Landfill Disposals Tax Communities Scheme under section 92.
• The landfill reduction objective acts as a mandatory consideration, while other factors remain discretionary.