Section 101 Rates of landfill tax

United Kingdom

(1)

Section 42 of FA 1996 (amount of landfill tax) is amended as follows.

(2)

In subsection (1)(a) (standard rate), for “£126.15” substitute “£130.75”.

(3)

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

(a)

for “£126.15” substitute “£130.75”, and

(b)

for “£4.05” substitute “£8.65”.

(4)

The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2026.