PART 2Excise duties and other taxes

Landfill tax

64Landfill tax: rates from 1 April 2016

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.