Diolch yn fawr, Dirprwy Lywydd. I will move the motion under item 8, which relates to landfill disposals tax. This first set of regulations sets the standard, lower and unauthorised disposals rates for landfill disposals tax, which, subject to today’s debate, will apply to taxable disposals made on or after 1 April here in Wales.

The second set of regulations specify the tax bands and percentage tax rates for land transaction tax. In relation to landfill disposals tax, and in accordance with my announcement in October, the standard and lower rates of LDT will remain consistent with the UK tax for the next two years, providing the stability that businesses have so clearly told us they need.

The regulations also establish the unauthorised disposals rate, set at 150 per cent of the standard rate. Wales will be the first country in the United Kingdom to set a higher rate for unauthorised landfill disposals, reflecting the additional cost associated in tackling illegal disposals and the fact that the costs of running a legitimate landfill site are not incurred by those people who dispose of landfill illegally. It will also create a financial deterrent to avoiding environmental obligations and disposing of waste illegally.

I laid out these proposed bands earlier in the budget-making process. They are unaltered in front of the Assembly this afternoon, and I hope that Members will feel willing to support them.