C075/2021/2022 - Landfill Disposals (Wales) Act 2017 Independent Review

Description

The Welsh Government are seeking to award a contract to a successful bidder to undertake an independent review of the Landfill Disposals Tax (Wales) Act 2017 (LDT).The Landfill Disposals Tax (Wales) Act 2017 (LDT) makes provision for a tax on disposals to landfill in Wales. This Act replaced the landfill tax (Landfill Tax Act 1996) from April 2018.The intended effect of the Act was to introduce a replacement for LfT so that public services in Wales can continue to receive the benefit of the revenues raised by the tax and to encourage greater prevention, re-use, recycling and recovery of waste. LDT provides the Welsh Government with a useful additional lever to support Welsh Government waste policiesDuring stage 3 of the passage of the LDT Bill a commitment was made by the Former Cabinet Secretary for Finance, that there would be an independent review of LDT. The Explanatory Memorandum published alongside the LDT Bill contained a commitment to undertake a post implementation review. The Explanatory Memorandum published alongside the tax rate regulations for 2020-21, 2021-22 and 2022-23 also signalled the Welsh Government’s intention to review the legislation.The overarching aim of this review is to evaluate the effectiveness of the Landfill Disposals Tax (Wales) Act in supporting environmental policy since 2018. It is intended the review will cover the period the tax received Royal Assent in September 2017 to April 2023.There are two broad objectives, which the evaluation will focus on, these are:What impact have LDT rates had on behaviours in the waste sector (including unauthorised disposals)?To what extent has the LDT legislation (i.e. other than tax rates) influenced behaviours?More details can be found in the Tender Documents.