Scottish Landfill Tax (Standard Rate and Lower Rate) Order SSI 2021/89
This Document was revoked and replaced by the Scottish Landfill Tax (Standard Rate and Lower Rate) Order SSI 2022/46.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.
Revocations and amendments
This Order revokes the:
- Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order SSI 2020/105, on 1 April 2021.
- ...