05 December 2016
Article by Sean Evans, National Assembly for Wales Research Service
The Landfill Disposals Tax (Wales) Bill and supporting Explanatory Memorandum (PDF, 935KB) were laid before the National Assembly for Wales on 28 November 2016. The Bill was accompanied by a written statement when laid and introduced in Plenary by the Cabinet Secretary for Finance and Local Government, Mark Drakeford on 29 November 2016:
This Bill will establish a new tax on disposals of waste to landfill, which will replace the existing landfill tax, which is levied on an England-and-Wales basis, from April 2018. The tax aims to ensure the revenue from landfill tax will continue to be collected for investment in public services in Wales. But this is not simply about tax collection, because this Bill is aligned with our waste policy. The landfill disposals tax will play an important role in helping us achieve our goal of a zero-waste Wales. It will continue to ensure the environmental cost of landfilling waste is identified and visible and, in doing so, will encourage greater prevention, reuse, recycling and recovery of waste.
The Bill is the third in a series of bills related to the devolution of the tax powers in the Wales Act 2014. The Bill was preceded by the Tax Collection and Management (Wales) Act 2016 which established the legal framework necessary for the future collection and management of devolved taxes in Wales and the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, which will replace Stamp Duty Land Tax from April 2018.
Further information on the background to the Bill, an overview of its parts, a summary of costs and impacts and a Welsh glossary can be found in the Research Service Bill Summary. (PDF, 884KB)