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.