Introductory text

LANDFILL TAX

Made 13th January 2026

Laid before the Scottish Parliament 15th January 2026

Coming into force 1st April 2026

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 18(1) and (2), 20(1) and (4) and 41(1)(b) of the Landfill Tax (Scotland) Act 2014^f1 and all other powers enabling them to do so.