The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022 relate to setting the 2023-24 tax rates for landfill disposals tax. They were made using the made affirmative procedure. 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 2023. 

In accordance with my announcement at the draft budget on 13 December, the standard and lower rates for landfill disposals tax will increase in line with retail price index inflation, as forecast by the Office for Budget Responsibility in autumn 2021. This approach ensures that the rate remains consistent with the UK Government landfill tax for the next financial year, providing the stability that businesses have told us that they need. By setting tax rates that are consistent with the UK landfill tax, public services in Wales will continue to benefit from tax revenue while ensuring the risk of the movement of waste across the border is reduced.

Further work will be taken forward this year to consider the longer term agenda for landfill disposals tax rates. I've also commissioned an independent review of the Landfill Disposals Tax (Wales) Act 2017, which will conclude later in the spring. Any findings from the review will feed into future policy development. The standard rate will be increased to £102.10, and the lower rate will be £3.25 per tonne. The unauthorised rate, maintained at 150 per cent of the standard rate to discourage illegal waste activity, will be £153.15 per tonne. I ask Members to approve these regulations.