PART 2Excise duties and other taxes
Landfill tax
100Rates of landfill tax
(1)
Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)
In subsection (1)(a) (standard rate), for “£80” substitute “
£82.60
”
.
(3)
In subsection (2) (reduced rate for disposal of qualifying material)—
(a)
for “£80” substitute “
£82.60
”
, and
(b)
for “£2.50” substitute “
£2.60
”
.
(4)
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2015.