
2024 No. 60
Landfill Tax
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024
Approved by the Scottish Parliament
Made at 12.29 p.m. on 21st February 2024
Laid before the Scottish Parliament at 4.00 p.m. on 21st February 2024
Coming into force 1st April 2024
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 2024 and comes into force on 1 April 2024.
(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2024.
Rates of Scottish landfill tax
2 
For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—
(a) the standard rate is £103.70,
(b) the lower rate is £3.30.
Revocation
3 
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023 is revoked.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 12.29 p.m. on 21st February 2024