Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015 (S.S.I. No. 127 of 2015).
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LEX-FAOC144436
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This Order, made under section 13(2) and (5) of the Landfill Tax (Scotland) Act 2014, specifies the first standard rate and lower rate for Scottish landfill tax. Tax is to be calculated by reference to the weight and types of material disposed of, as provided for in section 13 of the Act.
Implements: Landfill Tax (Scotland) Act 2014 (2014 asp 2). (2014-01-21)
