Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 para 1

The table of qualifying materials and their conditions

Schedule 1, paragraph 1 sets out the specific materials that qualify for the lower rate of landfill disposals tax under section 15, together with any conditions that must be met for each material to qualify.

• Eight groups of materials are listed as qualifying materials, including rocks and soil, ceramics or concrete, processed minerals, furnace slags, ash, low activity inorganic compounds, calcium sulphate, and calcium hydroxide and brine.
• Some materials qualify unconditionally (such as ceramic or concrete material, furnace slags, ash, and low activity inorganic compounds), while others must meet specific conditions.
• Calcium sulphate has the most stringent conditions: the landfill site must be permitted for non-hazardous waste only, and the material must be placed in a cell containing no biodegradable waste.
• Other conditional materials include rocks and soil (which must be naturally occurring), processed or prepared minerals, and calcium hydroxide and brine (which must be disposed of in a brine cavity).