Yes and no. If you are using it to wipe urine, then it is fine to throw it into the compost heap. If you are wiping your butt, then it needs to be flushed or thrown into the trash bin. If it has fecal matter in it then pests may be attracted to your compost heap. Not only that, but it is going to grow exactly the type of bacteria that you don’t want in your compost. The tube can be recycled, however.