Lower rate of Landfill Disposals Tax
Q1.1: The Welsh Government’s tax principles state that Welsh taxes should:
- raise revenue to fund public services as fairly as possible
- deliver Welsh Government policy objectives
- be clear, stable and simple
- be developed through collaboration and involvement, and
- contribute directly to the Wellbeing of Future Generations Act goal of creating a more equal Wales.
Do you agree or disagree that these options align with the Welsh Government’s tax principles? Please explain your answer.
Q1.2 What positive impacts, if any, do you think these options would have on:
Q1.3 How could these options be adjusted to increase or enhance any positive impacts?
Q1.4 What negative impacts, if any, do you think these options would have on:
Q1.5 How could these options be adjusted to reduce or mitigate any negative impacts?
Q1.6 Do you consider that there should be a lower rate, as is currently the case? Please explain your answer.
Option a: Removing the lower rate
Q1.7 Removal could take place in one amendment, or could take place in phases. What do you consider the advantages and disadvantages of each option to be? Please explain your answer.
Q1.8 If the lower rate was removed in phases, what do you consider would be the best way to phase it out and why?
Q1.9 If the lower rate was removed in one amendment, how much time do you think would be needed to adequately prepare for this change? If applicable, what steps would you need to take to prepare your business for this change?
Q1.10 If the lower rate was removed, what barriers, if any, do you think would be faced in adapting to that change?
Option b: Increasing the lower rate
Q1.11 If the lower rate was retained, what do you consider that rate should be and why?
Q1.12 What barriers, if any, do you consider would be faced in adapting to a significant increase in the lower rate?
Option c: Changing the materials which are lower-rated
Q1.13 Are any qualifying materials particularly difficult to reduce, reuse, recycle or dispose of via more sustainable methods than landfill? Please explain your answer.
Q1.14 Which qualifying materials do you think should remain lower-rated? Please explain your answer.
Q1.15 Which qualifying materials do you think should become standard rated? Please explain your answer.
Q1.16 What methods do you know of to reduce, reuse, recycle or more sustainably dispose of qualifying materials? If applicable, what methods do you currently use?
Q1.17 In what other ways could the Welsh Government improve financial incentives to reduce, reuse, recycle or dispose of qualifying materials via more sustainable methods than landfill?
Q1.18 What other options would you recommend to reduce the risk that waste will be misdescribed to pay less tax?
Q1.19 What more do you think could be done/what could be done differently, to reduce the risk of unauthorised disposals of waste?