Scottish Statutory Instruments

2015 No. 45

Landfill Tax

The Scottish Landfill Tax (Qualifying Material) Order 2015

Approved by the Scottish Parliament


3rd February 2015

Laid before the Scottish Parliament

5th February 2015

Coming into force

1st April 2015

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(4) and 14(7) of the Landfill Tax (Scotland) Act 2014(1) and all other powers enabling them to do so.

Before making this Order, the Scottish Ministers have complied with the requirements of section 13(8) of that Act.

Citation, commencement and application

1.—(1) This Order may be cited as the Scottish Landfill Tax (Qualifying Material) Order 2015 and comes into force on 1st April 2015.

(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2015.

Qualifying material

2.—(1) Subject to paragraphs (3) and (4), the material(2) listed in column 2 of the Schedule is qualifying material for the purposes of section 13(4) of the Landfill Tax (Scotland) Act 2014.

(2) The Schedule is to be construed in accordance with the notes contained in it.

(3) The material listed in column 2 of the Schedule must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 of the Schedule is met.

(4) Where the owner of the material immediately prior to the disposal and any operator(3) of the landfill site at which the disposal is made are not the same person, material must not be treated as qualifying material unless it meets the relevant condition referred to in paragraph (5).

(5) The relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists a description of the material which—

(a)accords with its description in column 2 of the Schedule;

(b)accords with a description listed in a note to the schedule (other than by way of exclusion); or

(c)is some other accurate description.

(6) In paragraph (5), “transfer note” means a transfer note within the meaning of regulation 3 of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014(4).


A member of the Scottish Government

St Andrew’s House,


3rd February 2015

Article 2


Column 1


Column 2

Description of material

Column 3


1Rocks and soilsNaturally occurring
2Ceramic or concrete materials
3MineralsProcessed or prepared
4Furnace slags
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


(1) Group 1 comprises only—







(g)crushed stone;

(h)china clay;

(i)construction stone;

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



(m)silt; and


(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;


(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.


(This note is not part of the Order)

Article 2 of this Order provides that, subject to the conditions in that article, the material listed in column 2 of the Schedule is qualifying material for the purposes of the lower rate of Scottish landfill tax. The Schedule lists, in 8 groups, the description of the qualifying materials with any conditions listed alongside. Notes to the Schedule amplify the descriptions.

In making this Order, the Scottish Ministers had regard to the criteria published under section 13(7)(d) of the Landfill Tax (Scotland) Act 2014 and to other factors they considered relevant. The criteria were published by the Scottish Ministers in January 2015 and can be found at http://www.scotland.gov.uk/Topics/Government/Finance/scottishapproach/landfilltax/qualifyingmaterialorders.


2014 asp 2. There are amendments to this Act not relevant to this Order.


“material” is defined in section 39 of the Landfill Tax (Scotland) Act 2014.


“operator” is defined in section 12(2) of the Landfill Tax (Scotland) Act 2014.