(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.