Scottish Landfill Tax Updated

23 February 2016

What is the new legislation:
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016
The Scottish Landfill Tax (Qualifying Material) Order 2016
Who does this affect: Scotland
When does this change take place: See below

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016 comes into force on 1st April 2016 and sets the standard rate and the lower rate for Scottish landfill tax. The standard rate is set at £84.40 and the lower rate is set at £2.65. The Order revokes and replaces the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015.

The Scottish Landfill Tax (Qualifying Material) Order 2016 comes into force on 1st October 2016 and lists types of material which qualify for the lower rate of Scottish landfill tax. The Order revokes and replaces the Scottish Landfill Tax (Qualifying Material) Order 2015.

The full text of the Standard Rate and Lower Rate Order may be found here.
The full text of the Qualifying Material Order may be found here.

Source: http://www.legislation.gov.uk