{
  "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016.json",
  "id": "ssi/2016/93",
  "title": "The Scottish Landfill Tax (Qualifying Material) Order 2016",
  "short_title": "Scottish Landfill Tax (Qualifying Material) 2016",
  "long_title": "Article 3 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.",
  "citation": "S.S.I. 2016/93",
  "type": "ssi",
  "year": "2016",
  "number": "93",
  "version": "current",
  "date": "2016-02-10",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-2",
      "extent": null,
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    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Qualifying material",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Qualifying fines",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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    {
      "title": "Printed copy",
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      "language": null,
      "date": "2016-04-05",
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      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/pdf/ssi_20160093_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2016/93/pdfs/ssi_20160093_en.pdf"
    },
    {
      "title": "Policy Note",
      "main": false,
      "language": null,
      "date": "2016-02-12",
      "size": 36064,
      "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/pdf/ssipn_20160093_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2016/93/pdfs/ssipn_20160093_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "asp/2014/2",
      "title": "Landfill Tax (Scotland) Act 2014",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
      "provisions": [
        "section/13",
        "section/14"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/93",
    "retrieved_at": "2026-10-28T21:24:56.569103+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}