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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

2018 No. 87

Landfill Tax

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2018

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.

Citation, commencement and application

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.

Rates of Scottish landfill tax

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.

Revocation

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

EXPLANATORY NOTE

(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.

(1)

2014 asp 2.

(2)

S.S.I. 2017/23.