Section 143 | Landfill 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.