Section 327 | 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 “£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.