The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022

JurisdictionScotland
CitationSSI 2022/46

2022 No. 46

Landfill Tax

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022

Made 9th February 2022

Laid before the Scottish Parliament 9th February 2022

Coming into force 1st April 2022

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) Order 2022 and comes into force on 1 April 2022.

(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2022.

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 £98.60,

(b) the lower rate is £3.15.

S-3 Revocations

Revocations

3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 20202and the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 20213are revoked.

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

At 10.40 a.m. on 9th February 2022

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 2022. The standard rate is £98.60 and the lower rate is £3.15. 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.


(1) 2014 asp 2.

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