# Finance Act 2016, Section 142: Landfill tax: rates from 1 April 2017


(1) Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2) In subsection (1)(a) (standard rate), for “£84.40” substitute “ £86.10 ”.
(3) In subsection (2) (reduced rate for certain disposals)—
(a) for “£84.40” substitute “ £86.10 ”, and
(b) for “£2.65” substitute “ £2.70 ”.
(4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/142 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.