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

Type Scottish-Statutory-Instrument

Publication 2021-02-19

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

Reform history JSON API PDF

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

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Citation, commencement and application

1

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Rates of Scottish landfill tax

2

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Revocation

3

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Signed

IVAN MCKEE — Authorised to sign by the Scottish Ministers — 2021-02-19

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

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.

Footnotes

[^f00001]: 2014 asp 2.

[^f00002]: S.S.I. 2020/105.

Editorial notes

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.