7. 3. Statement: The Landfill Disposals Tax (Wales) Bill

Part of the debate – in the Senedd at 3:35 pm on 29 November 2016.

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Photo of David Melding David Melding Conservative 3:35, 29 November 2016

Thank you, Deputy Presiding Officer. Can I also thank the Cabinet Secretary for his statement, and also the courtesy of giving us the statement, or sight of the statement, a good few hours in advance—that’s very helpful? I’d like to start with areas where I think there is going to be agreement all around the Assembly. I think the goal of zero waste and a circular economy is an important one, an ambitious one, and as we heard from Adam Price, it’s one shared by many other countries now, both in the developed—well, what used to be called the developing world; I’m not sure if it’s quite correct to put in those terms now. But this really is an important part of, I think, many tax instruments now, but, obviously, particularly one such as the landfill disposals tax.

I note the intention to make the legislation simpler and clearer. I can’t judge whether it is, and I think that will now be for the full scrutiny process, but at least that’s your aim, and, having said it, you will now be scrutinised on whether you’re achieving it. But it’s not a trite point. I do believe legislation, even tax legislation, has to be drafted in as simple and as clear a way as possible. That doesn’t make it bedtime reading, I realise, but, still, it shouldn’t be needlessly obscure.

We particularly welcome the landfill disposals tax communities grant scheme, and the aim of helping environmentally focused projects is, of course, appropriate. I also think it’s entirely appropriate that those communities that have important infrastructure for the local, regional and national economy get the direct benefit of some payback from that, and that’s something that we warmly support.

Can I turn to my slightly more sceptical points, but I hope I still achieve my aim of being constructive? The Cabinet Secretary says that the Welsh Government will take a robust approach to compliance and enforcement. Actually, you emphasised those points in your oral statement, and the focus will be particularly on unauthorised disposals of waste. And I’m sure the public will say, ‘Hurrah’, but they’ll also want to know how, and I’m not sure you fully answered the points put to you by Adam Price.

The record on fly-tipping is not great. Now, I realise that that principally lies also with local authorities. But I have to say, I think the gap this afternoon has been on quite how Natural Resources Wales is going to co-operate with local authorities to improve enforcement—it’s one thing the tax revenue authority, but it will still be essential for local authorities to be there as part of the intelligence gathering and compliance operation. And I just wonder if you really do want to see an improvement in enforcement, not only for the direct benefit of the Exchequer, as it were, but also for the improvement of the quality of life for many people in areas that are currently despoiled with irresponsible fly-tipping. So, I think you perhaps need to consider that, because enforcement is, obviously, quite a challenge sometimes—fly-tipping is hardly done in the open and in the daylight, and it’s one thing to say they’ll now be subject to the tax, because, of course, they’ve got to be caught first.