# Finance Act 2019, Section 65: Landfill tax rates


(1) Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2) In subsection (1)(a) (standard rate), for “£88.95” substitute “ £91.35 ”.
(3) In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a) for “£88.95” substitute “ £91.35 ”, and
(b) for “£2.80” substitute “ £2.90 ”.
(4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2019.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/section/65 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.