Landfill Disposals Tax (Wales) Act 2017 section 95

Regulations changing tax rates

Section 95 sets out a special parliamentary procedure that applies when the Welsh Ministers make regulations to change the rates of landfill disposals tax after the initial rates have already been set.

• Regulations changing the standard rate, lower rate, or unauthorised disposals rate of landfill disposals tax (after the first set of regulations) are subject to a provisional approval procedure.
• The regulations must be laid before the Senedd (National Assembly for Wales) and must be approved by resolution within 28 days, or they cease to have effect.
• If the Senedd votes on a motion to approve the regulations before the 28-day deadline but the motion fails, the regulations cease to have effect immediately at the end of the day of the vote.
• If regulations lapse and the tax rate they imposed was higher than the rate that would otherwise have applied, the regulations are treated as never having had effect for any taxable disposal made while they were in force — meaning taxpayers are not disadvantaged by a rate increase that was not ultimately approved.