(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£102.10” substitute “£103.70”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£102.10” substitute “£103.70”, and
(b)for “£3.25” substitute “£3.30”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2024.