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The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026

Type Scottish-Statutory-Instrument

Publication 2026-02-17

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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Made: 17th February 2026

Laid before the Scottish Parliament: 18th February 2026

Coming into force: 1st April 2026

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 effect

1

(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 and comes into force on 1 April 2026.

(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2026.

Rates of Scottish landfill tax

2

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

(a) the standard rate is £130.75,

(b) the lower rate is £8.65.

Revocation

3

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025[^f00002] is revoked.

Signed

IVAN McKEE — Authorised to sign by the Scottish Ministers — 17th February 2026

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order specifies the standard rate and lower rate of Scottish landfill tax for disposals on or after 1 April 2026. The standard rate is £130.75 and the lower rate is £8.65. 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. 2025/41.

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