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Scottish landfill tax

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The Scottish Landfill Tax (Qualifying Material) Order, SSI 2016/93, lists the materials that will qualify for the lower rate of Landfill Tax in Scotland from 1 October 2016. It also sets out the qualifying conditions in relation to waste fines on which a 'loss on ignition' test must be carried out.

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order, SSI 2016/94, sets the standard and lower rates of Scottish landfill tax at £84.40 and £2.65 respectively, to apply in relation to taxable disposals made on or after 1 April 2016.

Issue: 1297
Categories: News , Indirect taxes