# The Scottish Landfill Tax (Qualifying Material) Order 2016, Article 2: Interpretation


In this Order—
“fines” are fractions of material produced by a waste treatment process that involves an element of mechanical treatment;
“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;
“LOI test” means a test to determine the LOI percentage threshold of fines, conducted in accordance with guidance published by Revenue Scotland;
“non-qualifying material” means any material other than qualifying material;
“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;
“transfer note” means a transfer note within the meaning of regulation 3 of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014.

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Source: https://www.legislation.gov.uk/ssi/2016/93/article/2 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.