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The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023
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- Scottish Statutory Instruments
- 2023 No. 50
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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 2023 and comes into force on 1 April 2023.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2023.
Rates of Scottish landfill tax
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)the standard rate is £102.10,
(b)the lower rate is £3.25.
Revocation
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022(1) is revoked.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 12.01 p.m. on 22nd February 2023
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