The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021
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King's Printer for Scotland
2021-04-06
LANDFILL TAX
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.
Revocation3
The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order 20202 is revoked.