Landfill tax
100Rates of landfill tax
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£80” substitute “£82.60”.
(3)In subsection (2) (reduced rate for disposal of qualifying material)—
(a)for “£80” substitute “£82.60”, and
(b)for “£2.50” substitute “£2.60”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2015.