Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Valid from 25/01/2018

Valid from 01/04/2018

SCHEDULE 1 E+W QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS

Interpretation E+W

2 E+W The Table is to be interpreted in accordance with the following paragraphs of the Schedule.

3 E+W The material in Group 1 comprises only—

(a) rock;

(b) clay;

(c) sand;

(d) gravel;

(e) sandstone;

(f) limestone;

(g) crushed stone;

(h) china clay;

(i) construction stone;

(j) stone from the demolition of buildings or structures;

(k) slate;

(l) sub-soil;

(m) silt;

(n) dredgings.

4 E+W The material in Group 2 comprises only—

(a) glass, including fritted enamel;

(b) ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;

(c) concrete, including reinforced concrete blocks, breeze blocks and aircrete blocks.

5 E+W The material in Group 2 does not include—

(a) glass fibre or glass-reinforced plastic;

(b) concrete plant washings.

6 E+W The material in Group 3 comprises only—

(a) moulding sands, including used foundry sand;

(b) clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite);

(c) mineral absorbents;

(d) man-made mineral fibres, including glass fibres;

(e) silica;

(f) mica;

(g) mineral abrasives.

7 E+W The material in Group 3 does not include—

(a) moulding sands containing organic binders;

(b) man-made mineral fibres made from—

(i) glass-reinforced plastic, or

(ii) asbestos.

8 E+W The material in Group 4 comprises only—

(a) vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;

(b) slag from waste incineration.

9 E+W The material in Group 5 comprises only fly ash and bottom ash from—

(a) wood or waste combustion, or

(b) coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).

10 E+W The material in Group 5 does not include fly ash from—

(a) sewage sludge, or

(b) municipal, clinical or hazardous waste incinerators.

11 E+W The material in Group 6 comprises only—

(a) calcium based reaction wastes from titanium dioxide production;

(b) calcium carbonate;

(c) magnesium carbonate;

(d) magnesium oxide;

(e) magnesium hydroxide;

(f) iron oxide;

(g) ferric hydroxide;

(h) aluminium oxide;

(i) aluminium hydroxide;

(j) zirconium dioxide.

12 E+W Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.

13 E+W In the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.