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

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Source: https://www.legislation.gov.uk/ssi/2026/97/article/1 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.