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Finance Act 2016
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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.
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