Thank you. I will now talk to the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2018, which relate to setting the 2019-20 tax rates for landfill disposals tax. These regulations set the standard, lower, and unauthorised disposal rates for landfill disposals tax, which, subject to the outcome of today's debate, will apply to taxable disposals made on or after 1 April 2019 in Wales.

These regulations maintain an appropriate cost to the disposal of waste to landfill sites to incentivise more environmentally sensitive activities, such as reduction and recycling of waste. When landfill disposals tax was introduced last year, the Welsh Government committed to setting the same tax rates as the UK Government for the first two years of devolution in recognition of the risks and incentives around this tax, including waste tourism. This is the second year of setting the tax rates. I'm pleased to report to Members that the first year of the tax was marked by both its successful introduction and the smooth transition from the UK landfill tax regime to the new Wales-only landfill disposals tax regime with the consistent rates across the Wales-England border.

In accordance with my predecessor's announcement of the draft budget in October, the standard and lower rates for landfill disposals tax will remain consistent with the UK tax for the next financial year, providing the stability that businesses have so clearly told us they need. We announced the draft rates in the budget on 2 October—in the draft budget, excuse me. The UK Government reaffirmed the rates it had previously announced for 2019-20 in autumn 2017 at its autumn budget on 29 October. The only difference to note is that the UK Government does not currently have a rate for unauthorised disposals. The unauthorised disposal rates is unique to Wales and was introduced through the establishing legislation for landfill disposals tax to reflect the additional cost associated with tackling illegal disposals. It recognises that illegal landfill site operators do not incur the costs associated with a legitimate landfill site and creates an additional financial deterrent to establishing an unauthorised site. I ask Members for their support for these regulations this afternoon.