Rates of Scottish landfill tax2.
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a)
the standard rate is £96.70, and
(b)
the lower rate is £3.10.
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
the standard rate is £96.70, and
the lower rate is £3.10.