SSI 2021/89 – The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021
Released 19 February 2021
SSI 2021/89 specifies Scottish landfill tax rates for disposals on or after 1 April 2021
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2021. The standard rate is £96.70 and the lower rate is £3.10. Tax is to be calculated by reference to the weight and types of material disposed of, as provided for in the Landfill Tax (Scotland) Act 2014, s. 13. The order comes into force on 1 April 2021.