{
  "url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/note",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-standard-rate-and-lower-rate-order-2026/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/97/note",
    "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."
}