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

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

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.

Made under: Landfill Tax (Scotland) Act 2014 (Section 13)

PDFs: Printed copy https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/pdf/ssi_20260097_en.pdf; Policy Note https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/pdf/ssipn_20260097_en_001.pdf

## Introductory text

LANDFILL TAX
Approved by the Scottish ParliamentMade 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 2014 and all other powers enabling them to do so.

## 1 Citation, 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.

## 2 Rates 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.

## 3 Revocation

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

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Source: https://www.legislation.gov.uk/ssi/2026/97 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.