PART 2

Excise duties and other taxes

Landfill tax

Rates of landfill tax
100
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.