In drawing up wastes to be listed in any legislation setting out qualifying material (as set out currently in The Scottish Landfill Tax (Qualifying Material) Order 2015), the Scottish Ministers will have regard to the criteria set out below.
Wastes which are not 'hazardous’ within the meaning of article 3.2 of the revised Waste Framework Directive (2008/98/EC), unless the material has no practical alternative waste management option and must be disposed of to landfill.
Low potential for greenhouse gas emissions:
Wastes which are not biodegradable, have a low organic content or do not break down under the anaerobic conditions that prevail in landfill sites to produce methane. These include inert waste within meaning of article 2(e) of the Landfill Directive (1999/31/EC); and waste with little or no organic content such as inorganic residues or completely combusted residues from the incineration of biodegradable/organic wastes.
Low polluting potential in the landfill environment:
- waste where the contaminants are unlikely to become mobile in the landfill and any leachate produced has little or no pollution potential;
- where the pollution potential of the waste is reduced if deposited alone in mono-fill landfill sites or within separate cells (not mixed with other wastes) within a landfill site;
- the engineering requirements for the landfill are lower than would be the case for a non-hazardous landfill (as laid out in the Landfill Directive) by virtue of a risk assessment agreed with the regulator; and
- the aftercare period and requirements are significantly lower than would normally be required for a non-hazardous waste landfill, based on a risk assessment agreed with the regulator.