{
  "url": "https://openlegislation.uk/finance-act-2020/section-94",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-94.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "Rates of landfill tax",
  "text": "(1) Section 42 of FA 1996 (amount of landfill tax) is amended as follows.\n(2) In subsection (1)(a) (standard rate), for “£91.35” substitute “ £94.15 ”.\n(3) In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—\n(a) for “£91.35” substitute “ £94.15 ”, and\n(b) for “£2.90” substitute “ £3 ”.\n(4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/94",
    "retrieved_at": "2026-10-29T09:01:44.314864+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}