# The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026, Introduction: Introductory text


LANDFILL TAX
Approved by the Scottish ParliamentMade 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 and all other powers enabling them to do so.

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