2024 No. 60
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.
(This note is not part of the Order)