Introduction
1.These Explanatory Notes are for the Landfill Disposals Tax (Wales) Act 2017 (“the Act”) which was passed by the National Assembly for Wales on 27 June 2017 and received Royal Assent on 7 September 2017.
2.They have been prepared by the Office of the First Minister and Cabinet Office of the Welsh Government in order to assist the reader of the Act. The Explanatory Notes should be read in conjunction with the Act but are not part of it. Where a section or part of a section is self-explanatory and does not seem to require any further explanation or comment, none is provided.
3.The National Assembly for Wales has the power to make this Act by virtue of the provisions contained in Parts 4 and 4A of, and paragraph 16A of Schedule 7 to, the Government of Wales Act 2006 (“GoWA 2006”), as amended by the Wales Act 2014. These provisions give the National Assembly for Wales the legislative competence to make provision in relation to devolved taxes (which include a tax charged on disposals to landfill made in Wales).