Landfill Tax: increase in rates
This tax information and impact note applies to businesses registered with HM Revenue and Customs for Landfill Tax.
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The measure will increase the standard and lower rates of Landfill Tax in line with the Retail Prices Index, rounded to the nearest 5 pence, for taxable disposals of waste made at authorised landfill sites in England, Wales and Northern Ireland in both 2017 to 2018 and 2018 to 2019.