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The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019
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- Scottish Statutory Instruments
- 2019 No. 58
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Citation, commencement and application
1.—(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 and comes into force on 1 April 2019.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2019.
Rates of Scottish landfill tax
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)the standard rate is £91.35, and
(b)the lower rate is £2.90.
Revocation
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2018(1) is revoked.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
19th February 2019
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