#2026/97İskoçya Çöp Vergisi (Standart Oran ve Düşük Oran) Emri 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
Starting from April 1, 2026, there will be two rates for the Scottish landfill tax: a standard rate of £130.75 and a lower rate of £8.65. This tax applies to businesses and individuals disposing of waste, and the amount owed will depend on the weight and type of materials being thrown away.
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Key Changes
- Introduction of a standard rate of £130.75 for landfill tax.
- Introduction of a lower rate of £8.65 for certain types of waste.
- Tax calculation based on weight and type of material disposed of.
Obligations
What this law requires
Apply the standard rate of £130.75 per tonne to landfill waste disposals on or after 1 April 2026, except where the lower rate applies
Apply the lower rate of £8.65 per tonne to qualifying waste disposals on or after 1 April 2026 in accordance with the Landfill Tax (Scotland) Act 2014
Calculate Scottish landfill tax liability by reference to the weight of materials being disposed of
Calculate Scottish landfill tax liability by reference to the types of materials being disposed of, as specified in section 13 of the Landfill Tax (Scotland) Act 2014