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The Landfill Tax (Qualifying Material) Order 2011

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Article 2

SCHEDULE

This schedule has no associated Explanatory Memorandum

Column 1

Column 2Column 3

Notes:

(1)

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.

(2)

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, concrete blocks, breeze blocks and aircrete blocks.

(3)

Group (2) does not include—

(a)

glass fibre and glass-reinforced plastic; and

(b)

concrete plant washings.

(4)

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;

(5)

Group 3 does not include—

(a)

moulding sands containing organic binders;

(b)

man-made mineral fibres made from glass-reinforced plastic and asbestos.

(6)

Group 4 comprises only —

(a)

vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble, and

(b)

slag from waste incineration.

(7)

Group 5 comprises only—

(a)

bottom ash and fly ash from wood or waste combustion; and

(b)

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

(8)

Group 5 does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.

(9)

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.

(10)

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

Group

Description of materialConditions

1

Rocks and soilsNaturally occurring

2

Ceramic or concrete materials

3

MineralsProcessed or prepared

4

Furnace slags

5

Ash

6

Low activity inorganic compounds

7

Calcium Sulphate

Disposed of in landfills for non-hazardous waste in a cell where no biodegradable waste is accepted

8Calcium hydroxide and brineDeposited in a brine cavity

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