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

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Source: https://www.legislation.gov.uk/ssi/2026/97/article/2 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.