Citation, commencement and application
1. (1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020 and comes into force on 1 April 2020.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2020.

Rates of Scottish landfill tax
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a) the standard rate is £94.15, and
(b) the lower rate is £3.00.

Revocation
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 is revoked.
S.S.I. 2019/58.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
3rd March 2020