en-gb	WELSH STATUTORY INSTRUMENTS
cy-gb	OFFERYNNAU STATUDOL CYMRU

en-gb	2024 No. 367 (W. 67)
cy-gb	2024 Rhif 367 (Cy. 67)

en-gb	LANDFILL TAX, WALES
cy-gb	Y DRETH DIRLENWI, CYMRU

en-gb	The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024
cy-gb	Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Diwygio) a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (Diwygiadau Amrywiol) (Cymru) 2024

en-gb	Made       -     -     -      -                         13 March 2024 Coming into force       -      -                        1 April 2024
cy-gb	Gwnaed       -      -     -      -                   13 Mawrth 2024 Yn dod i rym       -      -                              1 Ebrill 2024

en-gb	The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 122(5) of the Tax Collection and Management (Wales) Act 2016(1) and sections 14(3) and (6), 46(4), 93 and 94(1) of the Landfill Disposals Tax (Wales) Act 2017(2).
cy-gb	Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddir iddynt gan adran 122(5) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016(1) ac adrannau 14(3) a (6), 46(4), 93 a 94(1) o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017(2).

en-gb	In accordance with section 189(2) of the Tax Collection and Management (Wales) Act 2016, a draft of these Regulations was laid before, and approved by resolution of, Senedd Cymru(3).
cy-gb	Yn unol ag adran 189(2) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 gosodwyd drafft o’r Rheoliadau hyn gerbron Senedd Cymru ac fe’i cymeradwywyd ganddi drwy benderfyniad(3).

en-gb	Title and commencement
cy-gb	Enwi a chychwyn

en-gb	1.
cy-gb	1.

en-gb	The title of these Regulations is the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 and they come into force on 1 April 2024.
cy-gb	Enw’r  Rheoliadau  hyn  yw  Rheoliadau  Treth  Gwarediadau  Tirlenwi  (Cyfraddau  Treth) (Diwygio) a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (Diwygiadau Amrywiol) (Cymru) 2024 a deuant i rym ar 1 Ebrill 2024.

en-gb	Application
cy-gb	Cymhwyso

en-gb	Regulation 3 has effect in relation to a taxable disposal (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2024.
cy-gb	Mae rheoliad 3 yn cael effaith mewn perthynas â gwarediad trethadwy (o fewn ystyr Rhan 2 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017) a wneir ar 1 Ebrill 2024 neu ar ôl hynny.

en-gb	Rates of landfill disposals tax
cy-gb	Cyfraddau’r dreth gwarediadau tirlenwi

en-gb	The following rates are prescribed in accordance with sections 14(3) and (6), and 46(4), of the Landfill Disposals Tax (Wales) Act 2017 respectively—
cy-gb	Rhagnodir y cyfraddau a ganlyn yn unol ag adrannau 14(3) a (6), a 46(4), o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 yn y drefn honno—

en-gb	(a)  the standard rate is £103.70 per tonne, (b)  the lower rate is £3.30 per tonne, and
cy-gb	(a)  y gyfradd safonol yw £103.70 y dunnell, (b)  y gyfradd is yw £3.30 y dunnell, ac

en-gb	(1)    2016 anaw 6.
cy-gb	(1)    2016 dccc 6.

en-gb	Section 122 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), section 81(2) and (3), Schedule. 42, the Landfill Disposals Tax (Wales) Act 2017 (anaw 3) Part 5 c. 5 section 75 and Schedule 4 paragraph 11, and S.I. 2018/101.
cy-gb	Diwygiwyd adran 122 gan adran 81(2)(3) o Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) a pharagraff 42 o Atodlen 23 iddi, adran 75 o Bennod 5 o Ran 5 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) a pharagraff 11 o Atodlen 4 iddi, ac O.S. 2018/101.

en-gb	http://www.legislation.gov.uk/id/anaw/2016/6
cy-gb	http://www.legislation.gov.uk/id/anaw/2016/6/welsh

en-gb	http://www.legislation.gov.uk/id/anaw/2017/1
cy-gb	http://www.legislation.gov.uk/id/anaw/2017/1/welsh

en-gb	http://www.legislation.gov.uk/id/anaw/2017/3
cy-gb	http://www.legislation.gov.uk/id/anaw/2017/3/welsh

en-gb	http://www.legislation.gov.uk/id/uksi/2018/101
cy-gb	http://www.legislation.gov.uk/id/uksi/2018/101/welsh

en-gb	(3)    The reference in section 189(2) to the National Assembly for Wales now has effect as a reference to Senedd Cymru, by virtue of section 150A(2) of the Government of Wales Act 2006 (c. 32).
cy-gb	(3)    Mae’r cyfeiriad yn adran 189(2) at Gynulliad Cenedlaethol Cymru bellach yn cael effaith fel cyfeiriad at Senedd Cymru, yn rhinwedd adran 150A(2) o Ddeddf Llywodraeth Cymru 2006 (p.

en-gb	http://www.legislation.gov.uk/id/ukpga/2006/32
cy-gb	http://www.legislation.gov.uk/id/ukpga/2006/32/welsh

en-gb	(c)  the unauthorised disposals rate is £155.55 per tonne.
cy-gb	(c)  y gyfradd gwarediadau sydd heb eu hawdurdodi yw £155.55 y dunnell.

en-gb	Amendment of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022
cy-gb	Diwygio Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) 2022

en-gb	In regulation 2 of the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022(4), after “1 April 2023” insert “but before 1 April 2024”.
cy-gb	Ynrheoliad2oReoliadauTrethGwarediadauTirlenwi(CyfraddauTreth)(Cymru)(Diwygio) 2022(4), ar ôl “neu ar ôl hynny” mewnosoder “ond cyn 1 Ebrill 2024”.

en-gb	Amendment of the Tax Collection and Management (Wales) Act 2016
cy-gb	Diwygio Deddf Casglu a Rheoli Trethi (Cymru) 2016

en-gb	In section 122(3) of the Tax Collection and Management (Wales) Act 2016, in Table A1, in the column headed “Amount of Tax” for item 10, for “48 or 49” substitute “49 or 50.”
cy-gb	Yn adran 122(3) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016, yn Nhabl A1, yn y golofn â’r pennawd “Swm y dreth” ar gyfer eitem 10, yn lle “48 neu 49” rhodder “49 neu 50”.

en-gb	Rebecca Evans Minister for Finance and Local Government, one 13 March 2024 of the Welsh Ministers
cy-gb	Rebecca Evans Y Gweinidog Cyllid a Llywodraeth Leol, un o 13 Mawrth 2024 Weinidogion Cymru

en-gb	(4)    S.I. 2022/1316 (W. 265)
cy-gb	(4)    O.S. 2022/1316 (Cy.  265).

en-gb	http://www.legislation.gov.uk/id/wsi/2022/1316 2
cy-gb	http://www.legislation.gov.uk/id/wsi/2022/1316/welsh 2

en-gb	EXPLANATORY NOTE
cy-gb	NODYN ESBONIADOL

en-gb	(This note is not part of the Regulations)
cy-gb	(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)

en-gb	These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2024.
cy-gb	Mae’r Rheoliadau hyn yn rhagnodi’r gyfradd safonol, y gyfradd is a’r gyfradd gwarediadau sydd heb eu hawdurdodi ar gyfer y dreth gwarediadau tirlenwi sydd i’w chodi ar warediadau trethadwy (o fewn ystyr Rhan 2 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017) a wneir ar 1 Ebrill 2024 neu ar ôl hynny.

en-gb	The standard rate is £103.70 per tonne, the lower rate is £3.30 per tonne and the unauthorised disposals rate is £155.55 per tonne.
cy-gb	Y gyfradd safonol yw £103.70 y dunnell, y gyfradd is yw £3.30 y dunnell a’r gyfradd gwarediadau sydd heb eu hawdurdodi yw £155.55 y dunnell.

en-gb	Taxable disposals made on or after 1 April 2023 but before 1 April 2024 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) Regulations 2022 (S.I. 2022/1316 (W. 265)) as a result of the amendment made by regulation 4 of these Regulations.
cy-gb	Bydd gwarediadau trethadwy sydd wedi eu gwneud ar 1 Ebrill 2023 neu ar ôl hynny ond cyn 1 Ebrill 2024 yn parhau’n ddarostyngedig i’r cyfraddau a osodir gan Reoliadau Treth Gwarediadau Tirlenwi(CyfraddauTreth)(Cymru)(Diwygio)2023(O.S.1316(Cy.265)) o ganlyniad i’r diwygiad a wneir gan reoliad 5 o’r Rheoliadau hyn.

en-gb	http://www.legislation.gov.uk/id/wsi/2022/1316
cy-gb	http://www.legislation.gov.uk/id/wsi/2022/1316/welsh

en-gb	These Regulations amend Table A1 of the Tax Collection and Management (Wales) Act 2016 to substitute an incorrect number cross-reference.
cy-gb	Mae’r Rheoliadau hyn yn diwygio Tabl A1 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 i amnewid croesgyfeiriad rhif anghywir.

en-gb	The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations.
cy-gb	Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â’r Rheoliadau hyn.

en-gb	As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations.
cy-gb	O ganlyniad, lluniwyd asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn.

en-gb	A copy can be obtained from the Welsh Government, Cathays Park, Cardiff CF10 3NQ and on the Welsh Government’s website at www.gov.wales.
cy-gb	Gellir cael copi oddi wrth: Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ ac ar wefan Llywodraeth Cymru ar www.llyw.cymru.