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Finance Act 2019

Finance Act 2019 s 65

s 65 Landfill tax rates

(1) Section 42 of FA 1996 (amount of landfill tax) is amended as follows. (2) In subsection (1)(a) (standard rate), for “£88.95” substitute “ £91.35 ” . (3) In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)— (a) for “£88.95” substitute “ £91.35 ” , and (b) for “£2.80” substitute “ £2.90 ” . (4) The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2019.

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