Introductory textF1

Scotland

Landfill Tax

Approved by the Scottish Parliament

Made 18th February 2025

Laid before the Scottish Parliament 19th February 2025

Coming into force 1st April 2025

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Annotations

F1: Order revoked (in relation to taxable disposals made, or treated as made, on or after 1.4.2026) by The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 (S.S.I. 2026/97), arts. 1, 3