(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£84.40” substitute “£86.10”.
(3)In subsection (2) (reduced rate for certain disposals)—
(a)for “£84.40” substitute “£86.10”, and
(b)for “£2.65” substitute “£2.70”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.
(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.