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.