WSI 2018/1057 - The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018

Released 10 October 2018

WSI 2018/1057 amends LDTWA 2017 to enable site restoration relief to be applied to top-soil material from 11 October 2018.

The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018 amend the Landfill Disposals Tax (Wales) Act 2017, s. 29(1)(a). The amendment enables the site restoration relief to be applied to the disposal of material consisting entirely of top-soil. The amendment will have effect in relation to taxable disposals made on or after 11 October 2018 (the day after the day on which the regulations were made).

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