{
  "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026.json",
  "id": "ssi/2026/97",
  "title": "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026",
  "short_title": "Scottish Landfill Tax (Standard Rate and Lower Rate) 2026",
  "long_title": "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.",
  "citation": "S.S.I. 2026/97",
  "type": "ssi",
  "year": "2026",
  "number": "97",
  "version": "current",
  "date": "2026-02-17",
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Rates of Scottish landfill tax",
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2026-03-26",
      "size": 177452,
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/pdf/ssi_20260097_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2026/97/pdfs/ssi_20260097_en.pdf"
    },
    {
      "title": "Policy Note",
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      "language": null,
      "date": "2026-02-18",
      "size": 29650,
      "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/pdf/ssipn_20260097_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2026/97/pdfs/ssipn_20260097_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "asp/2014/2",
      "title": "Landfill Tax (Scotland) Act 2014",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
      "provisions": [
        "section/13"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/97",
    "retrieved_at": "2026-10-28T20:31:07.386542+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."
}