Part 1Charges, rates, thresholds etc
Environment
15Rates of landfill tax
1
Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
2
In—
a
subsection (1)(a) (the standard rate), and
b
subsection (2) (reference to the standard rate taken to be £2 in cases of disposals of qualifying material),
for “£21” substitute “
£24
”
.
3
The amendments made by subsection (2) have effect in relation to disposals made (or treated as made) on or after 1st April 2007 (but before 1st April 2008).
4
In subsection (1)(a), for “£24” substitute “
£32
”
and, in subsection (2), for “£24 were to £2” substitute “
£32 were to £2.50
”
.
5
The amendments made by subsection (4) come into force on 1st April 2008 and have effect in relation to disposals made (or treated as made) on or after that date.