Legalize / United Kingdom / Scotland / Scottish-Statutory-Instrument

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025

Type Scottish-Statutory-Instrument

Publication 2025-02-18

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

Made: 18th February 2025

Laid before the Scottish Parliament: 19th February 2025

Coming into force: 1st April 2025

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 2014[^f00001] and all other powers enabling them to do so.

Citation, commencement and application

1

(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 and comes into force on 1 April 2025.

(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2025.

Rates of Scottish landfill tax

2

For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—

(a) the standard rate is £126.15,

(b) the lower rate is £4.05.

Revocation

3

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024[^f00002] is revoked.

Signed

SHONA ROBISON — A member of the Scottish Government — 18th February 2025

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 2025. The standard rate is £126.15 and the lower rate is £4.05. 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. 2024/60.

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.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.