{
  "url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/schedule",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-qualifying-material-order-2016/schedule.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": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1\nGroup\nColumn 2\nDescription of material\nColumn 3\nConditions\n1\nRocks and soils\nNaturally occurring\n2\nCeramic or concrete materials\n3\nMinerals\nProcessed or prepared\n4\nFurnace slags\n5\nAsh\n6\nLow activity inorganic compounds\n7\nCalcium sulphate\nDisposed of in a landfill cell where no biodegradable waste is accepted\n8\nCalcium hydroxide and brine\nDeposited in a brine cavity\nNotes\n(1) Group 1 comprises only—\n(a) rock;\n(b) clay;\n(c) sand;\n(d) gravel;\n(e) sandstone;\n(f) limestone;\n(g) crushed stone;\n(h) china clay;\n(i) construction stone;\n(j) stone from the demolition of buildings or structures;\n(k) slate;\n(l) sub-soil;\n(m) silt; and\n(n) dredgings.\n(2) Group 2—\n(a) comprises only—\n(i) glass, including fritted enamel;\n(ii) ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories; and\n(iii) concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks; and\n(b) does not include—\n(i) glass fibre and glass-reinforced plastic; or\n(ii) concrete plant washings.\n(3) Group 3—\n(a) comprises only—\n(i) moulding sands, including used foundry sand;\n(ii) clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);\n(iii) mineral absorbents;\n(iv) man-made mineral fibres, including glass fibres;\n(v) silica;\n(vi) mica; and\n(vii) mineral abrasives; and\n(b) does not include—\n(i) moulding sands containing organic binders; or\n(ii) man-made mineral fibres made from glass-reinforced plastic and asbestos.\n(4) Group 4 comprises only—\n(a) vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble; and\n(b) slag from waste incineration.\n(5) Group 5—\n(a) comprises only—\n(i) bottom ash and fly ash from wood or waste combustion: and\n(ii) bottom ash and fly ash from coal or petroleum coke combustion (including when burnt together with biomass); and\n(b) does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.\n(6) Group 6 comprises only—\n(a) calcium based reaction wastes from titanium dioxide production;\n(b) calcium carbonate;\n(c) magnesium carbonate;\n(d) magnesium oxide;\n(e) magnesium hydroxide;\n(f) iron oxide;\n(g) ferric hydroxide;\n(h) aluminium oxide;\n(i) aluminium hydroxide;\n(j) zirconium dioxide.\n(7) Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/93/schedule",
    "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."
}