The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2020 were made on 6 January 2020 and will come into force on 1 April 2020.
The Regulations prescribe the rates for landfill disposals tax chargeable on taxable disposals made on or after 1 April 2020, as follows:
- the standard rate is GBP 94.15 per tonne;
- the lower rate is GBP 3.00 per tonne; and
- the unauthorized disposals rate is GBP 141.20 per tonne.