PART 9Other taxes and duties
Landfill tax
143Landfill tax: rates from 1 April 2018
1
Section 42 of FA 1996 (amount of landfill tax) (as amended by section 142) is amended as follows.
2
In subsection (1)(a) (standard rate), for “£86.10” substitute “
£88.95
”
.
3
In subsection (2) (reduced rate for certain disposals)—
a
for “£86.10” substitute “
£88.95
”
, and
b
for “£2.70” substitute “
£2.80
”
.
4
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2018.