Section 327 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 “£98.60” substitute “£102.10”.
(3)
In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)
for “£98.60” substitute “£102.10”, and
(b)
for “£3.15” substitute “£3.25”.
(4)
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2023.