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A more environmentally sound ELV disposal is presently discussed with the European Union directorates, the council of ministers and the European parliament. National plans or already existing legislation are in place in several countries like Germany. PU seating material is one of the key targets by legislators and environmental authorities for dismantling. The reason for dismantling seats is a potential recycling or recovery for the PU seating material as it is one of the large plastic parts and can be relatively easily dismantled. A general broad investigation on the ecological and economical impact of this PU material has not been done as for many other parts like the fuel tank, which are presently considered for dismantling. EU legislation in preparation is calling for a reduction in landfill from ELV's from 25% by weight today, to 5% by 2015.