Group 5 is taxable weight of material and the lead amendment in this group is amendment 13. I call on the Cabinet Secretary to move and speak to the lead amendment and the other amendments in the group—Cabinet Secretary.

Amendment 13 (Mark Drakeford) moved.

Diolch yn fawr, Dirprwy Lywydd. Each of the next three groups, Dirprwy Lywydd, deals with an issue that is relatively narrow in intent, but in each case looking to bring extra clarity or fairness to taxpayers. In this group, there are three main amendments—amendments 13, 16 and 18—which relate to the taxable weight of material in a taxable disposal.

Amendment 13 makes an amendment to section 18 of the Bill. Where the operator or the WRA, or both of them, calculate the taxable weight of material in a taxable disposal, the amended section 18 provision identifies which of those calculations is to be used to calculate the amount of tax chargeable on the disposal. This amendment provides further clarity to the taxpayer, particularly where both the operator and the WRA calculate the taxable weight of material in a taxable disposal.

Dirprwy Lywydd, as a result of reviewing the provisions in relation to the taxable weight of material, carried out in the light of discussions on this topic at earlier stages in the Bill, we have laid amendment 16 to remove the current regulation-making power in relation to water discount, and in its place to introduce a broader regulation-making power through amendment 18. Such a power will ensure that operational experience, policy changes or future changes in technology in this area can be reflected in the legislation.

Amendment 15 in the group is a further technical amendment that ensures that the Welsh Revenue Authority can specify either the form of a water discount record or the information required in it, without being compelled to do both. I ask Members to support the amendments in this group.

Cabinet Secretary, you were saying on amendment 18 you’re taking a broader power, by regulation, to modify provisions relating to the taxable weight of material. I wanted to ask you: did you envisage using this in respect of the issue of when the material is weighed—an issue that we discussed at Stage 1—because the initial Bill, at section 20, said that

‘The operator of an authorised landfill site must determine the weight of the material in a taxable disposal before the disposal is made’?

When the Finance committee visited the Lamby Way site, we discovered the practice there was to weigh the material on the laden lorry as it went in and then weigh the empty lorry on the way out, the difference then being determined to be the weight. Now that the amendments at Stage 2 have been made, we have at 20(2)(a)

‘That the material is weighed on the weighbridge before the disposal is made’.

Can you clarify that you see that as consistent with the practice we saw at Lamby Way, and that weighing the material in the lorry and only then determining it when comparing that to the weight of the empty lorry is in line with the Bill as it now is, or do you consider that regulation power might need to be used in future to vary it?

I know that when Mark Reckless was a member of the Finance Committee, he took a particular interest in the issue of when the weight of a taxable disposal should be identified, and indeed in water provisions and how we should make sure that they were effectively reflected in the Bill, and amendments were moved at Stage 2 to respond to some of the points that he had made in earlier discussions. So, the way in which the Bill, as amended at Stage 2, deals with the point at which material should be weighed is now consistent with what members of the Finance Committee saw when they were at Lamby Way, so I don’t envisage that this regulation-making power would be immediately needed to respond to that. But as members of the committee heard during that visit and from other expert witnesses, technology in this area is changing all the time and it may be that in future some other, more accurate methods of weighing material to be taken to landfill will be devised, and this regulation-making power would allow Ministers to make sure that the way in which the law operates in Wales would be consistent with the best practice in the field. That’s why we are hoping to take the amendment through the Assembly this afternoon.

Thank you. The question is that amendment 13 be agreed to. Does any Member object? Amendment 13 is agreed.

Amendment 13 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 14.

Amendment 14 (Mark Drakeford) moved.

Formally.

The question is that amendment 14 be agreed to. Does any Member object? Amendment 14 is agreed.

Amendment 14 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 15.

Amendment 15 (Mark Drakeford) moved.

Moved.

The question is that amendment 15 be agreed to. Does any Member object? [Objection.] We’ll proceed to an electronic vote. Open the vote. Close the vote. For the amendment 40, no abstentions, 13 against. Therefore, that amendment is carried.

Amendment 15 agreed: For 40, Against 13, Abstain 0.

Result of the vote on amendment 15.

Cabinet Secretary, amendment 16.

Amendment 16 (Mark Drakeford) moved.

Move, Chair.

Thank you. The question is that amendment 16 be agreed to. Does any Member object? Amendment 16 is agreed.

Amendment 16 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 17.

Amendment 17 (Mark Drakeford) moved.

Moved.

The question is that amendment 17 be agreed to. Does any Member object? Amendment 17 is agreed to.

Amendment 17 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 18.

Amendment 18 (Mark Drakeford) moved.

Moved.

The question is that amendment 18 be agreed to. Does any Member object? Amendment 18 is agreed to.

Amendment 18 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 19.

Amendment 19 (Mark Drakeford) moved.

Formally.

The question is that amendment 19 be agreed to. Does any Member object? Amendment 19 is agreed to.

Amendment 19 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 20.

Amendment 20 (Mark Drakeford) moved.

Formally.

The question is that amendment 20 be agreed to. Does any Member object? Amendment 20 is agreed to.

Amendment 20 agreed in accordance with Standing Order 12.36.