Legislation will be introduced in Finance Bill 2024-25 to amend section 42(1)(a) and 42(2) to provide for the new rates of Landfill Tax. The rates being amended, and the new rates will be:
| Materials sent to landfill | Rates from 1 April 2024 | Rates from 1 April 2025 |
| Standard rated | £103.70 tonne | £126.15 tonne |
| Lower rated | £3.30 tonne | £4.05 tonne |
