Section 100 | Rates 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.