Article 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.
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
the standard rate is £130.75,
the lower rate is £8.65.