The Scottish Landfill Tax (Qualifying Material) Order 2015
Made: 3rd February 2015
Laid before the Scottish Parliament: 5th February 2015
Coming into force: 1st April 2015
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Citation, commencement and application
1
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Qualifying material
2
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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 |
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Signed
JOHN SWINNEY — A member of the Scottish Government — 3rd February 2015
Explanatory note
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Footnotes
[^f00001]: 2014 asp 2. There are amendments to this Act not relevant to this Order.
[^f00002]: “material” is defined in section 39 of the Landfill Tax (Scotland) Act 2014.
[^f00003]: “operator” is defined in section 12(2) of the Landfill Tax (Scotland) Act 2014.
[^f00004]: S.S.I. 2014/4.
Editorial notes
[^key-7d3db134c140915ca2d41ebdc77a6c74]: Order revoked (with effect in accordance with art. 1(2) of the amending S.S.I.) by The Scottish Landfill Tax (Qualifying Material) Order 2016 (S.S.I. 2016/93), arts. 1, 5
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