PART 9Other taxes and duties
Landfill tax
142Landfill tax: rates from 1 April 2017
(1)
Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)
In subsection (1)(a) (standard rate), for “£84.40” substitute “
£86.10
”
.
(3)
In subsection (2) (reduced rate for certain disposals)—
(a)
for “£84.40” substitute “
£86.10
”
, and
(b)
for “£2.65” substitute “
£2.70
”
.
(4)
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.