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.