 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Statutory Instruments of the Scottish Parliament |
||
|
You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 No. 41 URL: http://www.bailii.org/scot/legis/num_reg/2025/ssi_202541_en_1.html |
||
[New search] [Help]
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Order made by the Scottish Ministers and laid before the Scottish Parliament under section 41(3) of the Landfill Tax (Scotland) Act 2014 for approval by resolution of the Scottish Parliament within 28 days beginning with the day on which the Order was made, not taking into account periods of dissolution or recess for more than 4 days
Scottish Statutory Instruments
Landfill Tax
Made
18th February 2025
Laid before the Scottish Parliament
19th February 2025
Coming into force
1st April 2025
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 2014( 1) and all other powers enabling them to do so.
1.—(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 and comes into force on 1 April 2025.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2025.
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a) the standard rate is £126.15,
(b) the lower rate is £4.05.
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024( 2) is revoked.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
18th February 2025
(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 2025. The standard rate is £126.15 and the lower rate is £4.05. 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.