OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order specifies the standard rate and lower rate of Scottish landfill tax for disposals on or after 1 April 2026. The standard rate is £130.75 and the lower rate is £8.65. Tax is to be calculated by reference to the weight and types of material disposed of, as provided for in section 13 of the Landfill Tax (Scotland) Act 2014.