2021 No. 89
Landfill Tax
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked)
Instrument revoked (with effect in accordance with art. 1(2) of the amending S.S.I.) by The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 (S.S.I. 2022/46), arts. 1(1), 3
Approved by the Scottish Parliament
Made at 9.00 a.m. on 19th February 2021
Laid before the Scottish Parliament at 1.00 p.m. on 19th February 2021
Coming into force 1st April 2021

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1 Citation, commencement and application
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2 Rates of Scottish landfill tax
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3 Revocation
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EXPLANATORY NOTE
(This note is not part of the Order)
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.