Article 2 Rates of Scottish landfill tax
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)
the standard rate is £82.60; and
(b)
the lower rate is £2.60.
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
the standard rate is £82.60; and
the lower rate is £2.60.