Rates of Scottish landfill tax
This section has no associated Policy Notes
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)the standard rate is £86.10; and
(b)the lower rate is £2.70.
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)the standard rate is £86.10; and
(b)the lower rate is £2.70.