Section 111 | 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 “£94.15” substitute “ £96.70 ”.

(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—

(a)for “£94.15” substitute “ £96.70 ”, and

(b)for “£3” substitute “ £3.10 ”.

(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2021.