Scottish Statutory Instruments
Landfill Tax
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
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Instrument 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
(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.