The Landfill Disposals Tax (Administration) (Wales) Regulations 2018. Comes into force 1st April. The Landfill Disposals Tax (Wales) Act 2017 establishes a new tax, to be known as landfill disposals tax. The tax is to be charged on taxable disposals, which are defined in Chapter 2 of Part 2 of the 2017 Act. These Regulations make provision in connection with the administration of the tax.