# Finance Act 2026, Section 101: Rates of landfill tax

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/101 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.