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The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026

S.S.I. 2026/97 · Made 17 February 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

LANDFILL TAX

Approved by the Scottish Parliament

Made 17th February 2026

Laid before the Scottish Parliament 18th February 2026

Coming into force 1st April 2026

The Scottish Ministers make the following Order in exercise of the powers conferred by section 13(2) and (5) of the Landfill Tax (Scotland) Act 2014f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

2014 asp 2.

Contents

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

1Citation, commencement and effect

(1)

This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 and comes into force on 1 April 2026.

(2)

This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2026.

2Rates of Scottish landfill tax

For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—

(a)

the standard rate is £130.75,

(b)

the lower rate is £8.65.

3Revocation

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025f1 is revoked.

Signature

IVAN McKEE

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

17th February 2026

Explanatory note

(This note is not part of the Order)

This Order specifies the standard rate and lower rate of Scottish landfill tax for disposals on or after 1 April 2026. The standard rate is £130.75 and the lower rate is £8.65. 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.