# The Scottish Landfill Tax (Administration) Amendment Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015, so that entitlement to credit in respect of qualifying contributions by registered persons, as respectively defined in Parts 7 and 1 of those Regulations, ceases from 1 April 2026.

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