“Scottish Landfill Tax”的意思、由来-开放百科全书

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Scottish Landfill Tax

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{{Scottish taxation}}Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014.^[1] It replaced the UK Landfill Tax from 1 April 2015.^[2]Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).^[3]^[4]

The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016,^[5] increased from the preceding year's rates of £82.60 and £2.60 respectively. The rates for the 2019-20 year will increase to £91.35 (standard rate) and £2.90 (lower rate)

References

1. ^Landfill Tax (Scotland) Act 2014.
2. ^The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015.
3. ^{{Cite web|url = https://www.revenue.scot/scottish-landfill-tax|title = Scottish Landfill Tax|accessdate = 2015-01-30|publisher = Revenue Scotland}}
4. ^{{Cite web|url = http://www.scotland.gov.uk/Topics/Government/Finance/scottishapproach/landfilltax|title = A Scottish Landfill Tax|accessdate = 2015-01-30|publisher = Scottish Government}}
5. ^The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016.

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