{
  "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/introduction",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nApproved by the Scottish ParliamentMade 17th February 2026\nLaid before the Scottish Parliament 18th February 2026\nComing into force 1st April 2026\nThe 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 and all other powers enabling them to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/97/introduction",
    "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."
}