The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order 2020

JurisdictionScotland
CitationSSI 2020/105

2020 No. 105

Landfill Tax

The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order 2020

Made 30th March 2020

Laid before the Scottish Parliament 31th March 2020

Coming into force 1st April 2020

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 20141and all other powers enabling them to do so.

S-1 Citation, commencement and application

Citation, commencement and application

1.—(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order 2020 and comes into force on 1 April 2020.

(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2020.

S-2 Rates of Scottish landfill tax

Rates of Scottish landfill tax

2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014

(a) the standard rate is £94.15, and

(b) the lower rate is £3.00.

S-3 Revocation

Revocation

3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 20192is revoked.

BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

30th March 2020

EXPLANATORY NOTE

(This note is not part of the Order)

This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2020. The standard rate is £94.15 and the lower rate is £3.00. 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.


To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT