Thank you, Deputy Presiding Officer. I’m pleased to speak to the lead amendment and to move the lead amendment of group 2 on the definition of intent. We’ve tabled this amendment—section 6, page 3, line 29, if you want the exact details—saying that after ‘waste’ we should insert ‘and the definition of intent’, as it provides for the flexibility to revisit the issue of intent. This was an issue that was raised by both witnesses and the Finance Committee during Stage 1 of the Bill. At Stage 2, I tabled an alternative definition of waste and intent. However, the Cabinet Secretary declined to accept this, stating that he did not want to risk litigation and reiterating his opinion that the existing provisions on intent were ‘carefully balanced’—that was the terminology used by the Cabinet Secretary.

This amendment before us today is therefore a compromise for the Welsh Government and ensures that forthcoming legislation by the UK Government on landfill tax, based on recent case law, does not clash with the Welsh Government’s definitions.