# Finance (No. 2) Act 2023, Section 327: 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 “£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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/327 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-327
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.