Paragraph 1
In this Schedule, material is added to solid biomass for an exempt purpose if—
(a)
it is added for the purpose of the use of that solid biomass as a fuel, in order to—
(i)
act as a binding agent, or
(ii)
reduce emissions of dust, carbon dioxide, methane or nitrous oxide from the use of the fuel, and
(b)
it does not exceed 2% of the weight of the fuel.