
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 1 April 2022.
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.
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