# The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015, Note: Explanatory note


(This note is not part of the Order)
This 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.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026342/note (the official version)
Page: https://openlegislation.uk/draft-scottish-landfill-tax-standard-rate-and-lower-rate-order-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.