The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021

Rates of Scottish landfill tax S

2.  For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—

(a) the standard rate is £96.70, and

(b) the lower rate is £3.10.

Commencement Information

I1 Art. 2 in force at 1.4.2021, see art. 1(1)