The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order, SSI 2020/105, sets the standard rate and lower rate of Scottish landfill tax at £94.15 and £3.00 respectively for taxable disposals made on or after 1 April 2020.
This order has been laid to reflect the fact that the enforced rescheduling of Scottish Parliamentary business owing to Covid-19 means that the original order, SSI 2020/65 laid on 4 March, cannot be approved by the Scottish Parliament within the necessary 28-day period and will not therefore come into force.
The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order, SSI 2020/105, sets the standard rate and lower rate of Scottish landfill tax at £94.15 and £3.00 respectively for taxable disposals made on or after 1 April 2020.
This order has been laid to reflect the fact that the enforced rescheduling of Scottish Parliamentary business owing to Covid-19 means that the original order, SSI 2020/65 laid on 4 March, cannot be approved by the Scottish Parliament within the necessary 28-day period and will not therefore come into force.
