Consultation display
Landfill Disposals Tax (Wales) Bill
- This consultation has completed. It ran from Friday, 2 December 2016 to Wednesday, 11 January 2017
- View the background to this consultation
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Response to the consultation
Evidence submitted in response to this Consultation
- LDT 01 British Heart Foundation PDF 445 KB
- LDT 02 Welsh Local Government Association PDF 240 KB View as HTML (3) 45 KB
- LDT 03 RSPB Cymru PDF 175 KB View as HTML (4) 32 KB
- LDT 04 One Voice Wales PDF 80 KB View as HTML (5) 7 KB
- LDT 05 UK Environmental Law Association PDF 217 KB View as HTML (6) 28 KB
- LDT 06 Afonydd Cymru PDF 222 KB View as HTML (7) 615 KB
- LDT 07 Local Authority Recycling Advisory Committee PDF 292 KB View as HTML (8) 29 KB
- LDT 08 Natural Resources Wales PDF 249 KB View as HTML (9) 81 KB
- LDT 09 The Institute of Chartered Accountants in England and Wales PDF 478 KB
- LDT 10 Woodland Trust PDF 239 KB View as HTML (11) 27 KB
- LDT 11 The Chartered Institution of Wastes Management PDF 222 KB View as HTML (12) 16 KB
- LDT 12 National Trust PDF 158 KB View as HTML (13) 16 KB
- LDT 13 Alan Rees PDF 1 MB
- LDT 14 Deloitte LLP PDF 269 KB
- LDT 15 Welsh Environmental Services Association PDF 214 KB View as HTML (16) 22 KB
- LDT 16 FCC Environment Wales PDF 996 KB
- LDT 17 Tata Steel UK Ltd PDF 1 MB
- LDT 18 Wildlife Trusts Wales PDF 1 MB
- LDT 19 RWE PDF 124 KB View as HTML (20) 18 KB
- LDT 20 Cory Environmental PDF 1 MB
Purpose of the consultation
Purpose of the
consultation
The
Finance Committee undertook an
inquiry into the general principles of the Landfill
Disposals Tax (Wales) Bill.
Terms of reference
- 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
- The financial implications of the Bill
(as set out in Chapter 6 of the Explanatory Memorandum);
- The appropriateness of the powers in the
Bill for Welsh Ministers to make subordinate legislation (as set out in
Chapter 5 of the Explanatory Memorandum);
- Whether the Welsh Government’s
principles for the development of devolved tax policy and legislation have
been followed:
o Be fair to businesses and
individuals who pay them;
o Be simple, with clear
rules which seek to minimise compliance and administration costs;
o Support growth and jobs
that in turn help tackle poverty; and
o Provide stability and
certainty for taxpayers.
- The definition of a ‘taxable disposal’
and ‘qualifying materials’;
- The provisions on how the tax will be
calculated including the taxable weight of material and the discount in
respect of water content;
- The implementation of tax rates and
whether these retain the flexibility to deal with subsequent changes at a
Wales and UK level;
- The proposed exemptions;
- The proposed reliefs;
- The inclusion of unauthorised disposals
of waste at places other than authorised landfill sites;
- The inspection of premises for the
purposes of ascertaining a person’s liability to Land Disposals Tax and
the sharing of information between the Welsh Revenue Authority, Natural
Resources Wales and local authorities;
- The duties on taxpayers to make payments
and pay penalties and interest in certain circumstances;
- How companies, partnerships and
unincorporated bodies are treated in terms of the provisions and
responsibility for compliance; and
- Establishing the Landfill Communities
Scheme as a grant scheme rather than a tax credit and developing it
outside of the Bill.
Disclosure of Information
The
Assembly’s policy
on disclosure of information is available, please ensure that you
have considered these details carefully before submitting information to the
Committee. Alternatively a hard copy of
this policy can be requested by contacting the Clerk (Bethan Davies 0300 200
6372).
Supporting documents
Contact details
Should you wish to speak to someone regarding this consultation, please use the below contact details:
Finance Committee
Welsh Parliament
Cardiff Bay
Cardiff
CF99 1SN
Email: Contact@senedd.wales
Telephone: 0300 200 6565