2021 No. 89

Landfill Tax

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked)F1

Approved by the Scottish Parliament

Made

Laid before the Scottish Parliament

Coming into force

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Annotations:
Amendments (Textual)
F1

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

Citation, commencement and applicationF11

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Rates of Scottish landfill taxF12

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RevocationF13

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F1EXPLANATORY 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.