The Scottish Landfill Tax (Qualifying Material) Order 2015

Article 2

SCHEDULE

Column 1 Group	Column 2 Description of material	Column 3 Conditions
1	Rocks and soils	Naturally occurring
2	Ceramic or concrete materials
3	Minerals	Processed or prepared
4	Furnace slags
5	Ash
6	Low activity inorganic compounds
7	Calcium sulphate	Disposed of in a landfill cell where no biodegradable waste is accepted
8	Calcium hydroxide and brine	Deposited 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.