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Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019

Synopsis

This order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2019.

The standard and lower rates increase to £91.35 and £2.90 respectively.

 
 
 

Summary

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 sets the rates of Scottish landfill tax from 1 April 2019.

What will be updated?

The Scottish Parliament sets two rates for the landfill of inert (lower rate) and non-inert (standard) wastes per tonne.

The standard rate and lower rate of Scottish landfill tax for disposals on or after 1 April 2019 wil be as follows:

  • Standard or non-inert waste: £91.35.
  • Inert waste (lower rate): £2.90.

Criteria for lower-rate materials are published by the Scottish Ministers.

 

 

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