Introduction Summary
1.This section amends section 42(1)(a) and 42(2) of the Finance Act (FA) 1996 to increase the standard and lower rates of landfill tax in line with the Retail Prices Index, rounded to the nearest 5 pence, for disposals of relevant waste made (or treated as made) at authorised landfill sites in England, Wales and Northern Ireland on or after 1 April 2016. This will increase the standard rate to £84.40 per tonne and the lower rate to £2.65 per tonne from this date.