{
  "url": "https://openlegislation.uk/draft-scottish-landfill-tax-standard-rate-and-lower-rate-order-2015/note",
  "json_url": "https://openlegislation.uk/draft-scottish-landfill-tax-standard-rate-and-lower-rate-order-2015/note.json",
  "legislation": "sdsi/2015/9780111026342",
  "legislation_title": "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015",
  "legislation_url": "https://openlegislation.uk/draft-scottish-landfill-tax-standard-rate-and-lower-rate-order-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order specifies the first standard rate and lower rate for Scottish landfill tax. The standard rate is £82.60 and the lower rate is £2.60. 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026342/note",
    "retrieved_at": "2026-10-30T15:35:17.808619+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}