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Scottish Statutory Instruments

2021 No. 89

Landfill Tax

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

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

The Scottish Ministers make the following Order in exercise of the powers conferred by section 13(2) and (5) of the Landfill Tax (Scotland) Act 2014(1) and all other powers enabling them to do so.