# The Landfill Tax (Qualifying Fines) Order 2015, Article 2: Interpretation


In this Order—
“hazardous waste” means any hazardous waste within the meaning of European Parliament and Council Directive 2008/98/EC;
“LOI percentage” 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 of fines, conducted in accordance with the terms of a published notice;
“published notice” refers to a notice issued by the Commissioners and not revoked by a further notice;
“qualifying material” means the materials and descriptions listed in columns 1 and 2, subject to the conditions expressed in column 3, of the Schedule to the Landfill Tax (Qualifying Material) Order 2011;
“non-qualifying material” means any material other than qualifying material;
“transfer note” means written information or a transfer note within the meaning of—
(a) the Waste (England and Wales) Regulations 2011, where the transferor of material to a landfill site is a person in England and Wales;
(b) the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002, where the transferor of material to a landfill site is a person in Northern Ireland;
(c) the Environmental Protection (Duty of Care) (Scotland) Regulations 2014, where the transferor of material to a landfill site is a person in Scotland.

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Source: https://www.legislation.gov.uk/uksi/2015/845/article/2 (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.