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The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked)

S.S.I. 2021/89 · Made 19 February 2021 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2022.

Landfill Tax

Approved by the Scottish Parliament

Made at 9.00 a.m. on 19th February 2021

Laid before the Scottish Parliament at 1.00 p.m. on 19th February 2021

Coming into force 1st April 2021

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Annotations to the whole text

Textual amendments

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Instrument revoked (with effect in accordance with art. 1(2) of the amending S.S.I.) by The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 (S.S.I. 2022/46), arts. 1(1), 3

Contents

  1. 1Citation, commencement and application Repealed
  2. 2Rates of Scottish landfill tax Repealed
  3. 3Revocation Repealed
  4. Signature
  5. Explanatory note

1Citation, commencement and applicationF1

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2Rates of Scottish landfill taxF1

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3RevocationF1

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Signature

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Explanatory note

(This note is not part of the Order)

This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2021. The standard rate is £96.70 and the lower rate is £3.10. 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.