http://www.legislation.gov.uk/uksi/2011/1017/schedule/madeThe Landfill Tax (Qualifying Material) Order 2011Landfill taxTaxMineral resourcesLandfill sitesIncinerationenKing's Printer of Acts of Parliament2012-02-23LANDFILL TAXThis Order comes into force on 1st April 2011 and has effect for disposals of qualifying material made or treated as made on or after that day. It revokes the Landfill Tax (Qualifying Material) Order 1996. In making this Order, the Treasury had regard to the criteria published by the Commissioners under section 42(5) of the Finance Act 1996 and to other factors they considered to be relevant. The criteria were published by the Commissioners in December 2010 and can be found at http://www.hmrc.gov.uk/briefs/excise-duty/brief0811.htm.SCHEDULE

Article 2

Column 1

Column 2

Column 3

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

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.

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SCHEDULE
<authorialNote class="referenceNote" placement="right">
<p>Article 2</p>
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<p>Column 1</p>
<p/>
</th>
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<strong>Column 2</strong>
</p>
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<th rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black;width:142.15pt">
<p>
<strong>Column 3</strong>
</p>
</th>
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<tr>
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<p>Group</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;width:206.9pt">
<p>Description of material</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black;width:142.15pt">
<p>Conditions</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>1</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Rocks and soils</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p>Naturally occurring</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>2</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Ceramic or concrete materials</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p/>
</td>
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<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>3</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Minerals</p>
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<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p>Processed or prepared</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>4</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Furnace slags</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p/>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>5</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Ash</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p/>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>6</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Low activity inorganic compounds</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p/>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>7</p>
<p/>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Calcium Sulphate</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p>Disposed of in landfills for non-hazardous waste in a cell where no biodegradable waste is accepted</p>
<p/>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1" style="text-align:center;border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-bottom-style:solid;border-bottom-width:0.5pt;border-bottom-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>8</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-bottom-style:solid;border-bottom-width:0.5pt;border-bottom-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>Calcium hydroxide and brine</p>
</td>
<td rowspan="1" colspan="1" style="border-top-style:solid;border-top-width:0.5pt;border-top-color:black;border-bottom-style:solid;border-bottom-width:0.5pt;border-bottom-color:black;border-left-style:solid;border-left-width:0.5pt;border-left-color:black;border-right-style:solid;border-right-width:0.5pt;border-right-color:black">
<p>Deposited in a brine cavity</p>
</td>
</tr>
<tr class="tfoot">
<td colspan="3" rowspan="1">
<p>
<em>Notes:</em>
</p>
<blockList class="ordered">
<item>
<num>1</num>
<p>Group 1 comprises only—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>rock;</p>
</item>
<item>
<num>b</num>
<p>clay;</p>
</item>
<item>
<num>c</num>
<p>sand;</p>
</item>
<item>
<num>d</num>
<p>gravel;</p>
</item>
<item>
<num>e</num>
<p>sandstone;</p>
</item>
<item>
<num>f</num>
<p>limestone;</p>
</item>
<item>
<num>g</num>
<p>crushed stone;</p>
</item>
<item>
<num>h</num>
<p>china clay;</p>
</item>
<item>
<num>i</num>
<p>construction stone;</p>
</item>
<item>
<num>j</num>
<p>stone from the demolition of buildings or structures;</p>
</item>
<item>
<num>k</num>
<p>slate;</p>
</item>
<item>
<num>l</num>
<p>sub-soil;</p>
</item>
<item>
<num>m</num>
<p>silt;</p>
</item>
<item>
<num>n</num>
<p>dredgings.</p>
</item>
</blockList>
</item>
<item>
<num>2</num>
<p>Group 2 comprises only—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>glass, including fritted enamel;</p>
</item>
<item>
<num>b</num>
<p>ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;</p>
</item>
<item>
<num>c</num>
<p>concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks.</p>
</item>
</blockList>
</item>
<item>
<num>3</num>
<p>Group (2) does not include—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>glass fibre and glass-reinforced plastic; and</p>
</item>
<item>
<num>b</num>
<p>concrete plant washings.</p>
</item>
</blockList>
</item>
<item>
<num>4</num>
<p>Group 3 comprises only—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>moulding sands, including used foundry sand;</p>
</item>
<item>
<num>b</num>
<p>clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);</p>
</item>
<item>
<num>c</num>
<p>mineral absorbents;</p>
</item>
<item>
<num>d</num>
<p>man-made mineral fibres, including glass fibres;</p>
</item>
<item>
<num>e</num>
<p>silica;</p>
</item>
<item>
<num>f</num>
<p>mica;</p>
</item>
<item>
<num>g</num>
<p>mineral abrasives;</p>
</item>
</blockList>
</item>
<item>
<num>5</num>
<p>Group 3 does not include—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>moulding sands containing organic binders;</p>
</item>
<item>
<num>b</num>
<p>man-made mineral fibres made from glass-reinforced plastic and asbestos.</p>
</item>
</blockList>
</item>
<item>
<num>6</num>
<p>Group 4 comprises only —</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble, and</p>
</item>
<item>
<num>b</num>
<p>slag from waste incineration.</p>
</item>
</blockList>
</item>
<item>
<num>7</num>
<p>Group 5 comprises only—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>bottom ash and fly ash from wood or waste combustion; and</p>
</item>
<item>
<num>b</num>
<p>bottom ash and fly ash from coal or petroleum coke combustion (including when burnt together with biomass).</p>
</item>
</blockList>
</item>
<item>
<num>8</num>
<p>Group 5 does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.</p>
</item>
<item>
<num>9</num>
<p>Group 6 comprises only—</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>calcium based reaction wastes from titanium dioxide production;</p>
</item>
<item>
<num>b</num>
<p>calcium carbonate;</p>
</item>
<item>
<num>c</num>
<p>magnesium carbonate;</p>
</item>
<item>
<num>d</num>
<p>magnesium oxide;</p>
</item>
<item>
<num>e</num>
<p>magnesium hydroxide;</p>
</item>
<item>
<num>f</num>
<p>iron oxide;</p>
</item>
<item>
<num>g</num>
<p>ferric hydroxide;</p>
</item>
<item>
<num>h</num>
<p>aluminium oxide;</p>
</item>
<item>
<num>i</num>
<p>aluminium hydroxide;</p>
</item>
<item>
<num>j</num>
<p>zirconium dioxide.</p>
</item>
</blockList>
</item>
<item>
<num>10</num>
<p>Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.</p>
</item>
</blockList>
</td>
</tr>
</table>
</tblock>
</content>
</hcontainer>
</hcontainer>
</portionBody>
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</akomaNtoso>