1.—(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 and comes into force on 1 April 2019.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2019.
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)the standard rate is £91.35, and
(b)the lower rate is £2.90.
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2018(1) is revoked.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
19th February 2019