# The Scottish Landfill Tax (Administration) Amendment Regulations 2026, Introduction: 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 and all other powers enabling them to do so.

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Source: https://www.legislation.gov.uk/ssi/2026/8/introduction (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.