# The Scottish Landfill Tax (Qualifying Material) Order 2016, Schedule


Column 1
Group
Column 2
Description of material
Column 3
Conditions
1
Rocks and soils
Naturally occurring
2
Ceramic or concrete materials
3
Minerals
Processed or prepared
4
Furnace slags
5
Ash
6
Low activity inorganic compounds
7
Calcium sulphate
Disposed of in a landfill cell where no biodegradable waste is accepted
8
Calcium hydroxide and brine
Deposited in a brine cavity
Notes
(1) Group 1 comprises only—
(a) rock;
(b) clay;
(c) sand;
(d) gravel;
(e) sandstone;
(f) limestone;
(g) crushed stone;
(h) china clay;
(i) construction stone;
(j) stone from the demolition of buildings or structures;
(k) slate;
(l) sub-soil;
(m) silt; and
(n) dredgings.
(2) Group 2—
(a) comprises only—
(i) glass, including fritted enamel;
(ii) ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories; and
(iii) concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks; and
(b) does not include—
(i) glass fibre and glass-reinforced plastic; or
(ii) concrete plant washings.
(3) Group 3—
(a) comprises only—
(i) moulding sands, including used foundry sand;
(ii) clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);
(iii) mineral absorbents;
(iv) man-made mineral fibres, including glass fibres;
(v) silica;
(vi) mica; and
(vii) mineral abrasives; and
(b) does not include—
(i) moulding sands containing organic binders; or
(ii) man-made mineral fibres made from glass-reinforced plastic and asbestos.
(4) Group 4 comprises only—
(a) vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble; and
(b) slag from waste incineration.
(5) Group 5—
(a) comprises only—
(i) bottom ash and fly ash from wood or waste combustion: and
(ii) bottom ash and fly ash from coal or petroleum coke combustion (including when burnt together with biomass); and
(b) does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.
(6) Group 6 comprises only—
(a) calcium based reaction wastes from titanium dioxide production;
(b) calcium carbonate;
(c) magnesium carbonate;
(d) magnesium oxide;
(e) magnesium hydroxide;
(f) iron oxide;
(g) ferric hydroxide;
(h) aluminium oxide;
(i) aluminium hydroxide;
(j) zirconium dioxide.
(7) Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.

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