# The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (revoked), Note: Explanatory note

Extent: S

(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.

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Source: https://www.legislation.gov.uk/ssi/2021/89/note (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2021-revoked/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.