The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015

Made17th March 2015

Coming into force1st April 2015

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 20141 and all other powers enabling them to do so.

In accordance with section 41(2)(b)2 of that Act a draft of this Order has been laid before and approved by resolution of the Scottish Parliament.

Citation, commencement and application1

1

This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015 and comes into force on 1st April 2015.

2

This Order has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2015.

Rates of Scottish landfill tax2

For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—

a

the standard rate is £82.60; and

b

the lower rate is £2.60.

JOHN SWINNEYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh17th March 2015

EXPLANATORY NOTE

(This note is not part of the Order)

This Order specifies the first standard rate and lower rate for Scottish landfill tax. The standard rate is £82.60 and the lower rate is £2.60. 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.