Scalable video coding performance largely depends on the underlying single layer coding efficiency. In this paper, the quality scalability capabilities are evaluated on a base of the new High Efficiency Video Coding (HEVC) standard under development. To enable the evaluation, a multi-loop codec has been designed using HEVC. Adaptive inter-layer prediction is realized by including the lower layer in the reference list of the enhancement layer. As a result, adaptive scalability on frame level and on prediction unit level is accomplished. Compared to single layer coding, 19.4% Bjontegaard Delta bitrate increase is measured over approximately a 30dB to 40dB PSNR range. When compared to simulcast, 20.6% bitrate reduction can be achieved. Under equivalent conditions, the presented technique achieves 43.8% bitrate reduction over Coarse Grain Scalability of the SVC - H.264/AVC-based standard.