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Finance Act 2015
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- UK Public General Acts
- 2015 c. 11
- PART 2
- Landfill tax
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Landfill tax
64Landfill tax: rates from 1 April 2016
Explanatory NotesShow EN
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1) (standard rate), for paragraph (a) (but not the “or” following it) substitute—
“(a)£84.40 for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne,”.
(3)In subsection (2) (reduced rate for certain disposals), for the words from “reference” to the end substitute “reference to £84.40 were to £2.65.”
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2016.
65Landfill tax: material consisting of fines
Explanatory NotesShow EN
Schedule 15 makes provision about the treatment of fines for the purposes of landfill tax.
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