{
  "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2021-revoked/note",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2021-revoked/note.json",
  "legislation": "ssi/2021/89",
  "legislation_title": "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked)",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2021-revoked",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/89/note",
    "retrieved_at": "2026-10-28T20:57:11.081568+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}