
1 

(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 and comes into force on 1 April 2025.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2025.
2 
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a) the standard rate is £126.15,
(b) the lower rate is £4.05.
3 
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 is revoked.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
18th February 2025