This Document was revoked and replaced by the Scottish Landfill Tax (Standard Rate and Lower Rate) Order SSI 2022/46.

This Order came into force on 1 April 2021 and applies to Scotland only.

It 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 set out in the Landfill Tax (Scotland) Act 2014.

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