The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked)
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LANDFILL TAX
Statute Law Database
2022-09-05
Expert Participation
2022-04-01
This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2021. The standard rate is £96.70 and the lower rate is £3.10. Tax is to be calculated by reference to the weight and types of material disposed of, as provided for in section 13 of the Landfill Tax (Scotland) Act 2014.