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Scottish landfill tax rates

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order SSI 2025/41 specifies that the standard rate is £126.15 and the lower rate is £4.05 from 1 April 2025. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order SSI 2024/60 which set out rates for the previous tax year is revoked.

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