Finance Act 2019 (c. 1)

PART 2 U.K. Other taxes

Environmental taxes U.K.

64 Climate change levy: exemption for mineralogical and metallurgical processes U.K.

(1) Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows.

(2) In sub-paragraph (1)—

(a) omit “to a person”, and

(b) omit “by the person”.

(3) In sub-paragraph (2), for the words from “has the same meaning” to the end substitute “ means a process falling within Division 23 of NACE Rev 2. ”

(4) In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A).

(5) In that sub-paragraph, for “sub-paragraph” substitute “ paragraph ”.

65 Landfill tax rates U.K.

(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.