Landfill Disposals Tax (Wales) Act 2017 section 94

Regulations under this Act: general

Section 94 establishes the general rules for how regulations under the Landfill Disposals Tax (Wales) Act 2017 are made, including which level of Senedd (National Assembly for Wales) scrutiny applies to different types of regulations.

• All regulations under this Act are made by the Welsh Ministers using statutory instruments, and may include different provisions for different purposes.
• Certain lower-impact regulations — covering the maximum percentage of non-qualifying materials in qualifying mixtures, contents of landfill invoices, and certain consequential or transitional provisions — are subject to the negative procedure (annulment by the Senedd).
• Consequential and transitional regulations only qualify for the negative procedure if the Welsh Ministers are satisfied they will not increase a tax charge or create a new tax liability where none previously existed.
• All other regulations under the Act (except those subject to the special tax rate change procedure in section 95) require the affirmative procedure — a draft must be laid before and approved by the Senedd before the regulations can be made.