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					<dc:identifier>http://www.legislation.gov.uk/ssi/2021/89/note/enacted</dc:identifier><dc:title>The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer for Scotland</dc:publisher><dc:modified>2021-04-06</dc:modified><dc:subject scheme="SIheading">LANDFILL TAX</dc:subject>
					<dc:description>This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2021. The standard rate is £96.70 and the lower rate is £3.10. 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.</dc:description>
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<ukm:DateTime Date="2021-04-01"/></ukm:ComingIntoForce><ukm:ISBN Value="9780111302040"/></ukm:SecondaryMetadata>
					

                    
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<Title>EXPLANATORY NOTE</Title>
<Comment>
<Para><Text>(This note is not part of the Order)</Text></Para>
</Comment>
<P><Text>This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2021. The standard rate is £96.70 and the lower rate is £3.10. 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.</Text></P>
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