Landfill Disposals Tax Bill – public consultation opens

Published 02/12/2016   |   Last Updated 02/12/2016

​People are being asked for their thoughts and ideas on a proposed new tax on landfill in Wales.

The National Assembly’s Finance Committee is looking at the Landfill Disposals Tax (Wales) Bill which has been put forward by the Welsh Government.

The Landfill Disposal Tax will replace the current Landfill Tax. The Welsh Government says the law would be broadly consistent to existing legislation, with the disposal of material as waste to landfill taxed by weight.

There would also be a tax on unauthorised dumping or fly-tipping of waste, on top of existing prosecutions and fines.

Taxation powers over landfill were devolved to the National Assembly under the Government of Wales Act 2014.

“This is the third piece of legislation the Welsh Government has brought forward under the new taxation powers devolved to the National Assembly,” said Simon Thomas AM, Chair of the Finance Committee.

“Wales is becoming more responsible for raising its own revenue so it is critical that laws in these areas are effective, watertight and workable.

“We would like to hear from people with a particular interest in the area of landfill to find out what they think about this proposed legislation.”

Among the questions the Committee will be asking as it examines the law will be:

  • The general principles of the Bill and the need for legislation;
  • Any potential barriers to the implementation of these provisions and whether the Bill takes account of them;
  • Whether there are any unintended consequences arising from the Bill; and
  • The financial implications of the Bill (as set out in Chapter 6 of the Explanatory Memorandum).

Anyone wishing to contribute to the inquiry can either email seneddfinance@assembly.wales or write to:

Clerk to the Finance Committee
National Assembly for Wales,
Cardiff Bay,
Cardiff,
CF99 1NA.

The deadline for written evidence is 11 January 2017.