{
  "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-2",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-2.json",
  "legislation": "ssi/2026/97",
  "legislation_title": "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Rates of Scottish landfill tax",
  "text": "For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—\n(a) the standard rate is £130.75,\n(b) the lower rate is £8.65.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/97/article/2",
    "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."
}