Can I begin by putting on record my thanks to both the Finance Committee and the Constitutional and Legislative Affairs Committee for their work in considering these regulations? The regulations are made under section 33 of the Landfill Disposals Tax (Wales) Act 2017 and relate to the relief available to landfill site operators when undertaking approved site restoration activity.

At present, the Welsh Revenue Authority may only grant relief for disposals forming part of site restoration activity where the material disposed of is a qualified material as listed in Schedule 1 to the Act. The purpose of these regulations is to extend the scope of the relief in respect of disposals made as part of approved site restoration activity to include the disposal of material consisting entirely of topsoil. The effect of these regulations is to ensure that all material required properly to restore a landfill site in line with an environmental permit or planning condition is relieved from tax. Although a minor amendment, these regulations will remove any incentive to use no or minimal topsoil and encourage good site management. This will help to deliver the social, economic and environmental benefits associated with proper site restoration, and I ask Members to support the regulations this afternoon.