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Statutory Instruments of the Scottish Parliament |
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You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2018 No. 87 URL: http://www.bailii.org/scot/legis/num_reg/2018/ssi_201887_en_1.html |
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Order made by the Scottish Ministers laid before the Scottish Parliament under section 41(3) and (4)(c) of the Landfill Tax (Scotland) Act 2014 for approval by resolution of the Scottish Parliament within 28 days beginning with the day on which the Order was made, not taking into account periods of dissolution or recess for more than 4 days.
Scottish Statutory Instruments
Landfill Tax
Made
27th February 2018
Laid before the Scottish Parliament
28th February 2018
Coming into force
1st April 2018
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(1) and all other powers enabling them to do so.
1.-(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2018 and comes into force on 1st April 2018.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2018.
2. For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014-
(a)the standard rate is £88.95; and
(b)the lower rate is £2.80.
3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2017(2) is revoked.
DEREK MACKAY
A member of the Scottish Government
St Andrew's House,
Edinburgh
27th February 2018
(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 1st April 2018. The standard rate is £88.95 and the lower rate is £2.80. 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.
