2016 No. 94
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016
Approved by the Scottish Parliament
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Order in exercise of the powers conferred by section 13(2) and (5) of the Landfill Tax (Scotland) Act 20141 and all other powers enabling them to do so.
Citation, commencement and application1
1
This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016 and comes into force on 1st April 2016.
2
This Order has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2016.
Rates of Scottish landfill tax2
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
a
the standard rate is £84.40; and
b
the lower rate is £2.65.
Revocation3
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 20152 is revoked.
(This note is not part of the Order)