The Landfill Tax (Qualifying Material) Order 2011

Article 2

SCHEDULE

Column 1	Column 2	Column 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 material	Conditions
1	Rocks and soils	Naturally occurring
2	Ceramic or concrete materials
3	Minerals	Processed 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
8	Calcium hydroxide and brine	Deposited in a brine cavity