The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022

Amends/Commences: 

• The Landfill Tax (Scotland) Act 2014

Comes into force: 1st April 2022
 
Jurisdiction: Scotland
 
The Landfill Tax (Scotland) Act 2014 gives Scotland the power to control its own landfill tax regime, furthermore, the tax rate is amended accordingly.
 
This order amends the standard landfill tax rate to £98.60, and the lower rate to £3.15. The tax is calculated by reference to weight and types of materials disposed of.
 
For more information click here.