Introductory text

LANDFILL TAX

Approved by the Scottish Parliament

Made 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^f1 and all other powers enabling them to do so.