The Landfill Disposals Tax (Wales) Bill (‘the Bill’) was laid before the Assembly on 28 November 2016. The Bill was introduced in plenary by Mark Drakeford, the Cabinet Secretary for Finance and Local Government, on 29 November 2016.
The Bill is the third bill to establish devolved tax arrangements in Wales and is preceded by the Tax Collection and Management (Wales) Act 2016 and the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
The purpose of this Bill is to make provisions for the introduction of Landfill Disposals Tax (LDT), which will replace UK Landfill Tax (LfT) in Wales in April 2018.
This document sets out some of the key changes made to the Landfill Disposals Tax (Wales) Bill (“the Bill”) during Stage 2 proceedings.
Stage 3 consideration will take place in Plenary on 20 June 2017 to consider amendments to the Bill (as amended at Stage 2).
Article by Helen Jones, National Assembly for Wales Research Service
Image from Flickr by Adam Levine. Licensed under Creative Commons.