
2025 No. 41
Landfill Tax
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025
Approved by the Scottish Parliament
Made 18th February 2025
Laid before the Scottish Parliament 19th February 2025
Coming into force 1st April 2025
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 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.
Rates of Scottish landfill tax
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.
Revocation
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