Thank you, Dirprwy Lywydd. The committee considered these regulations at its meeting on 8 July 2019 and we reported one merits point to the Assembly under Standing Order 21.3(i). Devolved taxes are paid into the Welsh consolidated fund, in accordance with the Tax Collection and Management (Wales) Act 2016, which states that the Welsh Revenue Authority must pay amounts collected in the exercise of its functions into the Welsh consolidated fund.

These regulations amend the reliefs available in respect of landfill disposals tax, and so may necessarily affect the tax receipts collected and paid into the Welsh consolidated fund. The explanatory memorandum does not provide an estimate of the reduction in tax receipts expected as a result of the changes made by these regulations. We raised this matter and, in its response to us, which we noted during our meeting, the Welsh Government said that any potential revenue impact as a result of these amendments is likely to be negligible. The Welsh Government also said that the amended legislation will align with the current HMRC position and, therefore, it would have minimal impact on revenue. Diolch, Dirprwy Lywydd.