Search Legislation

The Scottish Landfill Tax (Qualifying Material) Order 2016

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Article 3

SCHEDULE

Column 1

Group

Column 2

Description of material

Column 3

Conditions

1Rocks and soilsNaturally occurring
2Ceramic or concrete materials
3MineralsProcessed or prepared
4Furnace slags
5Ash
6Low activity inorganic compounds
7Calcium sulphateDisposed of in a landfill cell where no biodegradable waste is accepted
8Calcium hydroxide and brineDeposited in a brine cavity

Notes

(1) Group 1 comprises only—

(a)rock;

(b)clay;

(c)sand;

(d)gravel;

(e)sandstone;

(f)limestone;

(g)crushed stone;

(h)china clay;

(i)construction stone;

(j)stone from the demolition of buildings or structures;

(k)slate;

(l)sub-soil;

(m)silt; and

(n)dredgings.

(2) Group 2—

(a)comprises only—

(i)glass, including fritted enamel;

(ii)ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories; and

(iii)concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks; and

(b)does not include—

(i)glass fibre and glass-reinforced plastic; or

(ii)concrete plant washings.

(3) Group 3—

(a)comprises only—

(i)moulding sands, including used foundry sand;

(ii)clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);

(iii)mineral absorbents;

(iv)man-made mineral fibres, including glass fibres;

(v)silica;

(vi)mica; and

(vii)mineral abrasives; and

(b)does not include—

(i)moulding sands containing organic binders; or

(ii)man-made mineral fibres made from glass-reinforced plastic and asbestos.

(4) Group 4 comprises only—

(a)vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble; and

(b)slag from waste incineration.

(5) Group 5—

(a)comprises only—

(i)bottom ash and fly ash from wood or waste combustion: and

(ii)bottom ash and fly ash from coal or petroleum coke combustion (including when burnt together with biomass); and

(b)does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.

(6) Group 6 comprises only—

(a)calcium based reaction wastes from titanium dioxide production;

(b)calcium carbonate;

(c)magnesium carbonate;

(d)magnesium oxide;

(e)magnesium hydroxide;

(f)iron oxide;

(g)ferric hydroxide;

(h)aluminium oxide;

(i)aluminium hydroxide;

(j)zirconium dioxide.

(7) Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources