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The Scottish Landfill Tax (Qualifying Material) Order 2016
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2. In this Order—
“fines” are fractions of material produced by a waste treatment process that involves an element of mechanical treatment;
“LOI percentage threshold” means the amount of non-qualifying material contained in fines, as indicated by the percentage of the mass of those fines lost on ignition;
“LOI test” means a test to determine the LOI percentage threshold of fines, conducted in accordance with guidance published by Revenue Scotland;
“non-qualifying material” means any material other than qualifying material;
“qualifying fines” are fines that consist entirely of qualifying material or consist entirely of material that, in accordance with a direction contained in guidance published by Revenue Scotland, must be treated as qualifying material if it would be such material but for a small quantity of non-qualifying material;
“transfer note” means a transfer note within the meaning of regulation 3 of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014(1).
(1)
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