PART 2Other taxes
Environmental taxes
64Climate change levy: exemption for mineralogical and metallurgical processes
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”.
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.