Part of 10. 9. Stage 3 of the Landfill Disposals Tax (Wales) Bill – in the Senedd at 6:45 pm on 20 June 2017.
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?