http://www.legislation.gov.uk/ssi/2022/46/madeThe Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022enKing's Printer for Scotland2022-03-21LANDFILL TAX This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2022. The standard rate is £98.60 and the lower rate is £3.15. 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. 2022 No. 46 Landfill Tax The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 Approved by the Scottish Parliament Made at 10.40 a.m. on 9th February 2022 Laid before the Scottish Parliament at 2.00 p.m. on 9th February 2022 Coming into force 1st April 2022 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 2014 and all other powers enabling them to do so. Citation, commencement and application 1 1 This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 and comes into force on 1 April 2022. 2 This Order has effect in relation to taxable disposals made, or treated as made, on or after 1April 2022. Rates of Scottish landfill tax 2 For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014— a the standard rate is £98.60, b the lower rate is £3.15. Revocations 3 The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020 and the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 are revoked. TOM ARTHUR Authorised to sign by the Scottish Ministers
St Andrew’s House, Edinburgh
At 10.40 a.m. on 9th February 2022 EXPLANATORY NOTE (This note is not part of the Order)

This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2022. The standard rate is £98.60 and the lower rate is £3.15. 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.

 2014 asp 2. S.S.I. 2020/65. S.S.I. 2021/89.