2024 No. 60

Landfill Tax

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024

Approved by the Scottish Parliament

Made

Laid before the Scottish Parliament

Coming into force

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 20141 and all other powers enabling them to do so.

Citation, commencement and application1

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.

Rates of Scottish landfill tax2

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.

Revocation3

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 20232 is revoked.

TOM ARTHURAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh
EXPLANATORY 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 2024. The standard rate is £103.70 and the lower rate is £3.30. 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.