The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022
Commencement: 1st April 2022
Amends: The Landfill Tax (Scotland) Act 2014
The Scottish Landfill Tax will be brought into force with subordinate legislation by the end of March 2015 to replace, in Scotland, the Landfill Tax Regulations 1996 (SI 1996/1527) as amended.
The standard rate and lower rate for disposals in the Scottish Landfill Tax is amended.
From 1st April 2022, the standard landfill tax rate is £98.60 and the lower rate is £3.15. This tax is calculated by reference to weight and types of material disposed of.
This order also revokes The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020 and The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (listed below).
There are no changes to duties for organisations.
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