Flue gas sulfur oxides (SOx) and particulates removal system and method for removing sulfur oxides (SOx) and particulates from a flue gas arising from drying of biomaterial and/or from combustion of biomaterial, and where said flue gas is passed from a boiler and/or a drying apparatus to a stack through a flue gas duct. The system comprises a wet scrubber for removal/reduction of SOx, coarse particles as well as fly ash, and at least two particulate removal units for removal of fine dust particles. The particulate removal units are arranged downstream to the wet scrubber, and a flue gas heater is arranged between the wet scrubber and the particulate removal units.
The system may be built into a standard container, such as a 20 feet container, and is low cost and effective. The system is therefore applicable at decentral biomaterial (e.g. straw, wood etc.) fired boilers as well as decentral systems for drying biomaterial such as spent bedding with animal droppings.