51. Rates of landfill tax

That—

(1) Section 42 of the Finance Act 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 Resolution have effect in relation to disposals made (or treated as made) on or after 1 April 2023.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.