PART 9Other taxes and duties
Landfill tax
143Landfill tax: rates from 1 April 2018
(1)
Section 42 of FA 1996 (amount of landfill tax) (as amended by section 142) is amended as follows.
(2)
In subsection (1)(a) (standard rate), for “£86.10” substitute “
£88.95
”
.
(3)
In subsection (2) (reduced rate for certain disposals)—
(a)
for “£86.10” substitute “
£88.95
”
, and
(b)
for “£2.70” substitute “
£2.80
”
.
(4)
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2018.