http://www.legislation.gov.uk/ssi/2021/89/note
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked)
en
LANDFILL TAX
Statute Law Database
2022-09-05
Expert Participation
2022-04-01
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.
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.