1.—(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 and comes into force on 1 April 2024.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2024.
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)the standard rate is £103.70,
(b)the lower rate is £3.30.
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023(1) is revoked.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 12.29 p.m. on 21st February 2024