Part 6Other taxes
Environmental taxes
327Rates 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 “£98.60” substitute “£102.10”
.
3
In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
a
for “£98.60” substitute “£102.10”
, and
b
for “£3.15” substitute “£3.25”
.
4
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2023.