http://www.legislation.gov.uk/id/ukpga/2019/1

PART 2Other taxes

Environmental taxes

65Landfill tax rates

(1)

Section 42 of FA 1996 (amount of landfill tax) is amended as follows.

(2)

In subsection (1)(a) (standard rate), for “£88.95” substitute “£91.35”.

(3)

In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—

(a)

for “£88.95” substitute “£91.35”, and

(b)

for “£2.80” substitute “£2.90”.

(4)

The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2019.