{
  "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-2",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-2.json",
  "legislation": "ssi/2016/93",
  "legislation_title": "The Scottish Landfill Tax (Qualifying Material) Order 2016",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“fines” are fractions of material produced by a waste treatment process that involves an element of mechanical treatment;\n“LOI percentage threshold” means the amount of non-qualifying material contained in fines, as indicated by the percentage of the mass of those fines lost on ignition;\n“LOI test” means a test to determine the LOI percentage threshold of fines, conducted in accordance with guidance published by Revenue Scotland;\n“non-qualifying material” means any material other than qualifying material;\n“qualifying fines” are fines that consist entirely of qualifying material or consist entirely of material that, in accordance with a direction contained in guidance published by Revenue Scotland, must be treated as qualifying material if it would be such material but for a small quantity of non-qualifying material;\n“transfer note” means a transfer note within the meaning of regulation 3 of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2014/4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/93/article/2",
    "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."
}